The tariff classification of a pillow cover from Hong Kong

N247263 November 8, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.99.3500 Mr. Yan Cheng Taylor Home Fashions Limited 7/F., Po Shau Center 115 How Ming Street Hong Kong, China RE: The tariff classification of a pillow cover from Hong Kong Dear Mr. Cheng: In your letter dated October 28, 2013 you requested a classification ruling. You will be importing an item identified as a Throw Pillow Cover. Photos of the item in lieu of a sample were submitted with your request. The pillow cover will be made from 100 percent linen woven fabric. The edges are finished with a 5-inch ruffle. One side features an opening with a button/buttonhole closure. The pillow cover will be available in 16 x 24 inch and 20 x 20 inch sizes. You suggest classification of the throw pillow cover under subheading 6302.39.0030, Harmonized Tariff Schedule of the United States (HTSUS), as bed linen. The throw pillow cover is not considered bed linen and is classified as other furnishing. The applicable subheading for the pillow cover will be 6304.99.3500, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: of vegetable fibers (except cotton): other. The duty rate will be 11.3 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division