CLA-2-94:R:N3:349 814768
Ms. Brenda Chidester
Southern Overseas
P.O. Box 19130
Charlotte, NC 28219
RE: The tariff classification of a cushion and pillowcase from
China.
Dear Ms. Chidester:
In your letter dated September 6, 1995, on behalf of Four
Happiness Inc. you requested a tariff classification ruling.
You submitted a cushion identified as article number 11206
and a pillowcase identified as article number 14654. The outer
shell of the cushion is made of silk woven fabric filled with
silk wadding. It measures approximately 49.5 x 66 centimeters
and all four edges are sewn. The pillowcase is made of silk
woven fabric and it measures approximately 51 x 76 centimeters.
Three edges of the pillowcase are sewn with a piping cord and the
fourth is left open to accommodate the insertion of a pillow.
The applicable subheading for the cushion will be
9404.90.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for mattress supports; 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: pillows,
cushions and similar furnishings: other. The rate of duty will
be 6 percent ad valorem.
The applicable subheading for the pillowcase will be
6302.39.0020, HTS, which provides for bed linen, table linen,
toilet linen and kitchen linen: other bed linen: of other textile
materials... other: containing 85 percent or more by weight of
silk or silk waste. The rate of duty is 8.2 percent ad valorem.
Presently, the above subheadings are not assigned a textile
category designation and items classified therein are not subject
to quota or visa requirements.
This ruling is being issued under the provisions of Section
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 212-466-5854.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division