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

Ms. Carolyn B. Malina
Lands’ End, Inc.
5A Lands’ End Lane
Dodgeville, WI 53595

RE: The tariff classification of a pillow cover from China

Dear Ms. Malina:

In your letter dated February 15, 2011 you requested a tariff classification ruling.

The submitted sample, identified as Style 401041, is a pillow cover. The cover is comprised of a crochet fabric that is made from paper yarns. It has an inner lining made from cotton woven fabric. The cover measures 12 x 16 inches and it features a zipper closure.

The applicable subheading for the pillow cover will be 6304.91.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… other: other: other. The rate of duty 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