The tariff classification of a pillow cover from China

N219380 June 15, 2012 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Mr. Arnold Palaganas ETA Import & Export Ltd. 1 Cross Island Plaza, Ste. 304 Jamaica, NY 11422 RE: The tariff classification of a pillow cover from China Dear Mr. Palaganas: In your letter dated May 24, 2012 you requested a tariff classification ruling on behalf of Jay Franco & Sons Inc. The submitted sample is referred to as an animal shaped pillow cover. This rectangular pillow cover is sized to fit a standard bed pillow. The green creature is stated to be made from 100 percent polyester fabrics. The face side features a whimsical creature with large eyes, teeth, tongue and orange hair. It has stuffed arms and legs sewn at the sides and bottom seams and a stuffed bow and a tuft of hair in the top seam. It is predominately made from knit pile fabrics. The large mouth is the overlapping flap used for the insertion of a pillow. The back is a plain woven green fabric. The applicable subheading for the pillow cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The general duty rate will be 5.8 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, Thomas J. Russo Director National Commodity Specialist Division