CLA-2 CO:R:C:T 953505 CC
Mr. Len Pawelczyk
Attorney in Fact
Asahi International Corp.
1000 Remington Road
Schaumburg, Illinois 60173
RE: Modification of 083648; classification of a pillow sham
Dear Mr. Pawelczyk:
In Headquarters Ruling Letter (HRL) 083648, dated September
15, 1989, we issued a ruling to you, classifying a pillow sham 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.
The merchandise at issue is a pillow sham composed of 52
percent polyester and 48 percent woven cotton fabric. The sham
has a 2 1/2-inch ruffle composed of the same fabric and is
stitched into the seams of the sham.
Whether the merchandise at issue is classifiable in Heading
6302, HTSUSA, or in Heading 6304, 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.
We have ruled that pillow shams, unless stuffed or
internally fitted with any material, are classified in Heading
6304 as other furnishing articles. HRL 087062 of August 20,
1990, HRL 088340 of January 4, 1991, and HRL 088104 of January
16, 1991. Consequently, the pillow sham at issue is classifiable
in Heading 6304.
The pillow sham at issue is made of a woven blend of 52
percent polyester and 48 percent cotton fabric. According to
Note 2(A) and subheading note 2(A) to Section XI, goods
classifiable in this section of a mixture of two or more textile
materials are to be classified as if consisting wholly of that
one textile material which predominates by weight over each other
single textile material. Since polyester predominates by weight
in the pillow sham at issue, it is classifiable under subheading
6304.93, HTSUSA, which provides for other furnishing articles,
not knitted or crocheted, of synthetic fibers.
The merchandise at issue is classified under subheading
6304.93.0000, HTSUSA, which provides for other furnishing
articles, excluding those of Heading 9404, other, not knitted or
crocheted, of synthetic fibers. The rate of duty is 10.6 percent
ad valorem, 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.
This notice to you should be considered a modification of
HRL 083648 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 083648 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling.
John Durant, Director
Commercial Rulings Division