CLA-2 CO:R:C:T 953504 CC

F. Gordon Lee, Esquire
O'Connor & Hannan
1919 Pennsylvania Ave., N.W.
Suite 800
Washington, D.C. 20006-3483

RE: Modification of HRL 084091; classification of pillow shams

Dear Mr. Lee:

In Headquarters Ruling Letter (HRL) 084091, dated June 9, 1989, we issued a ruling to you, on behalf of Max Kahn Curtain Corp., classifying pillow shams in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have had the occasion to review this ruling and find that it is in error. FACTS:

The merchandise at issue, style numbers SH-682, SH-689 and SH-1338, is pillow shams assembled in Haiti. Style number SH- 682 contains three quilted layers of fabric, an unquilted backing, and a ruffle around all four edges. The top layer is 100 percent polyester woven fabric, the filling is 100 percent fiberfill, and the backing is 100 percent polyester knit tricot. The ruffle and sham backing are made from the same polyester woven fabric as the top layer.

Style number SH-689 contains four quilted layers. The top layer is 100 percent polyester raschel knit fabric. The lining is 100 percent woven polyester, and the filling and backing are the same as style number SH-682. The ruffle consists of two layers, the same fabric as the lining underneath the raschel knit which serves as the top layer.

Style number SH-1388 consists of three layers of fabric quilted together with a sham backing and ruffle. The top layer is composed of 52 percent polyester and 48 percent cotton woven blend in a floral print. The filling and backing are of the same fabric as style number SH-682. The sham backing and ruffle are composed of 70 percent polyester and 30 percent cotton woven fabric. The ruffle is folded to form a double ruffle and is stitched to the seams of all four sides.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 6302, HTSUSA, Heading 6304, HTSUSA, or Heading 9404, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen. Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of Heading 9404. Heading 9404, HTSUSA, provides for articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted with any material.

We have ruled that pillow shams stuffed or internally fitted with any material are classified in Heading 9404. HRL 084873 of July 19, 1990. Consequently, the pillow shams at issue are classifiable in Heading 9404.

HOLDING:

The merchandise at issue is classified under subheading 9404.90.9055, HTSUSA, which provides for articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered, other, other, other, other, of man-made fibers. The rate of duty is 14.5 percent, and the textile category is 666.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, 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 that 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 available for inspection at your local Customs office.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying HRL 084091 to reflect the above classification effective with the date of this letter. However, if after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter.

This notice to you should be considered a modification of HRL 084091 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to HRL 084091 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HRL 084091 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.


Sincerely,

John Durant, Director
Commercial Rulings Division