The tariff classification of sequin pillow cover from India.

N242155 June 10, 2013 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Ruby Chan Customs Compliance Analyst Williams Sonoma, Inc. 151 Union Street San Francisco, CA 94111 RE: The tariff classification of sequin pillow cover from India. Dear Ms. Chan: In your letter dated May 16, 2013, you requested a tariff classification ruling. As requested your sample will be returned to you. SKU # 1974252 is described as the “CE Elliot Sequin Pillow Cover.” The pillow cover consists of a base fabric of 55% linen and 45% cotton, of which, the front shell is completely covered over in coated lead-free plastic sequins. All of the sequins are round in shape and silver colored. The back side of the pillow cover is not covered in sequins and has a zippered compartment so that a pillow can be inserted. This item is woven, and cut and sewn in India. The CE Elliot Sequin Pillow Cover is composed of different components (i.e., fabric and plastic) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the plastic sequins that adorn the visual side of the pillow cover impart the essential character to the good. The applicable subheading for the CE Elliot Sequin Pillow Cover will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics….: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division