The tariff classification of a pillow shell from China

N118309 August 20, 2010 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6307.90.8945 Ms. Courtney Cabin Phoenix International Freight Services, Ltd 1501 N. Mittel Blvd, Suite A Wood Dale, IL 60191 RE: The tariff classification of a pillow shell from China Dear Ms. Cabin: In your letter dated August 4, 2010 you requested a tariff classification ruling on behalf of United Feather & Down Company. The submitted sample, identified as SKU# S0546-WT-20-26-SHL, is a pillow shell. The pillow shell is made from 100 percent cotton woven damask stripe fabric. Two layers of fabric are sewn together on all 4 sides except for a 10-inch wide unfinished opening in one edge. After importation the shell will be stuffed in the United States and sewn closed.  The applicable subheading for the pillow shell will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction: pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… pillow shells, of cotton. The rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division