CLA-2-63:OT:RR:NC:N3:349

Ms. Tania Balog
Ranko Balog Co.
P.O. Box 92916
Los Angeles, CA 90009-2916

RE: The tariff classification of a pillow cover from China

Dear Ms. Balog:

In your letter dated March 10, 2009 you requested a tariff classification ruling on behalf of Hollander Home Fashion.

The submitted sample is a pillow cover. The cover is made from polyester knit pile fabric. It measures 20 x 54 inches. One end of the cover features a hidden zipper used for the insertion of a body pillow.

The applicable subheading for the pillow cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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