CLA-2-63:RR:NC:TA:349 J86955
Ms. Holly M. Cook
Lousiville Bedding Company
10400 Bunsen Way
Louisville, KY 40299
RE: The tariff classification of a pillow protector from China.
Dear Ms. Cook:
In your letter dated July 29, 2003 you requested a classification ruling.
The submitted sample is a pillow protector/pillowcover. It will be made from either 100 percent cotton woven fabric or 55 percent polyester and 45 percent cotton woven fabric. The fabric will be formed with either a plain weave or a white on white stripe sateen weave. Three edges of the protector are sewn and the fourth edge has a zipper closure. The item measures approximately 20 x 25 inches and is designed to fit a standard size bed pillow. After importation you will insert a latex foam bun and zip the cover closed. Although you refer to this finished cover as a shell, in use it is more similar to the pillow covers provided for in the bed linen heading.
The applicable subheading for the cotton pillow protector will be 6302.31.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… pillowcovers. The duty rate will be 4.2 percent ad valorem.
The applicable subheading for the pillow protector (in chief weight polyester) will be 6302.32.2060, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other… other: other. The duty rate will be 11.6 percent ad valorem.
The cotton cover falls within textile category designation 369. The cover in chief weight polyester falls within textile category designation 666. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division