CLA-2 CO:R:C:G 088340 CMR
Ms. Margaret Adams
Eastport Customs Brokers, Inc.
610 Thimble Shoals Boulevard
Newport News, Virginia 23606
RE: Classification of cushion/pillow covers and pillow shams
Dear Ms. Adams:
This ruling is in response to your letter of July 20, 1990,
on behalf of C & F Enterprises, Inc., regarding the classifica-
tion of 100 percent cotton cushion/pillow covers which will be
imported from the People's Republic of China. Samples of three
styles were submitted. The following description is based on the
report from the National Import Specialist who handles this
merchandise. We have been unable to locate the samples which
were misplaced while in Customs custody.
Style 7120 is a standard size pillow sham measuring 19 3/4
inches by 27 inches. It has a 2-inch scalloped ruffle framed by
drawn work. The front panel has an embroidered floral design
with drawn work. The back is composed of two overlapping panels
forming a pocket to insert an over-sized pillow.
Style 8802 is a decorative pillow cover measuring 13 3/4
inches square with a 1 3/4 inch embroidered scalloped ruffle.
The front panel has an embroidered floral design with drawn work.
The back is composed of two over-lapping panels forming a pocket
to insert a pillow.
Style 1664 is a decorative pillow cover measuring 15 inches
by 15 1/2 inches with a ruffle composed of tatting. The front
panel has an embroidered floral design with drawn work. The back
panel has a zippered full width opening to insert a throw pillow.
Are the subject pillow covers and pillow sham classifiable
as bed linen of heading 6302, HTSUSA, or as other furnishings
articles of heading 6304, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
According to the report received by this office from the
National Import Specialist who deals with this merchandise,
styles 8802 and 1664 are pillow covers which are of a kind used
on decorative pillows placed on beds and furniture, and not of
the kind used as bed linen. Therefore, these styles are
classified as other furnishing articles of heading 6304, HTSUSA.
As to style 7120, Customs has previously ruled that pillow
shams are classifiable as other furnishing articles, and not as
bed linen, because they are decorative articles, as opposed to
functional articles of bedding. See, HRL 087062 of 8/20/90.
Styles 8802, 1664 and 7120 are classifiable as other
furnishing articles in subheading 6304.92.0000, HTSUSA, textile
category 369, dutiable at 7.2 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
We regret the unavoidable delay in the issuance of this
ruling. Should you have any questions regarding this decision,
please contact this office.
John Durant, Director
Commercial Rulings Division