CLA-2-39:RR:NC:SP:221 J82112

Mr. Lawrence M. Friedman
Barnes, Richardson & Colburn
303 East Wacker Drive
Suite 1100
Chicago, IL 60601

RE: The tariff classification of allergen barrier pillow covers from China.

Dear Mr. Friedman:

In your letter dated February 21, 2003, on behalf of 3M Company, you requested a tariff classification ruling.

The pillow covers are made of a microporous polypropylene film measuring 1.4 mils in thickness thermally laminated to a nonwoven spun-bonded polypropylene film. A sample of the film was submitted with your request. The covers function as waterproof allergen barriers for pillows. You state that according to engineers at 3M the polypropylene microporous film provides the breathable allergen barrier property and the nonwoven layer adds thickness and strength. The essential character of the pillow cover is imparted by the plastic film that creates the breathable barrier that keeps dust and other allergens within the pillow from irritating allergy sufferers during sleep.

The applicable subheading for the allergen barrier pillow covers will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: other: curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings... other. The rate of duty will be 3.3 percent ad valorem.

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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division