CLA-2-94:RR:NC:TA:349 F85987

Mr. Phil Souza
Mediflow, Inc.
1466 Broadway, Suite 804
New York, NY 10036

RE: The tariff classification of a pillow shell from China.

Dear Mr. Souza:

In your letter dated April 5, 2000 you requested a classification ruling.

The submitted sample is a pillow shell. The shell is made from 100 percent cotton woven fabric. It is sewn on three sides and unfinished on the fourth. One side features an approximately 14 x 21 inch polyethylene bladder wrapped with a sliver coated non-woven insulation. In use, the bladder will be filled with water to provide enhanced support. After importation the shell will be stuffed and sewn closed.

The applicable subheading for the cushion shells will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction: pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton…pillow shells, of cotton. The rate of duty will be 7 percent ad valorem.

The pillow shell falls within textile category designation 369. Based upon international textile trade agreements products of John Hansen are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division