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

Ms. Valerie Ficarelle
Woltmann & Bonventre, Inc.
159 Doughty Boulevard
Inwood, NY 11096

RE: The tariff classification of a pillow covers from India

Dear Ms. Ficarelle:

In your letter dated June 16, 2010 you requested a classification ruling on behalf of Jonathan Adler.

The submitted samples are pillow covers. They are made from 100 percent linen (flax) woven fabric. Cording is sewn to the face side in decorative patterns and along the edge of the cover. The back has an opening with a zippered closure.

The applicable subheading for the pillow covers will be 6304.99.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: of vegetable fibers (except cotton): other. The duty rate will be 11.3 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