CLA-2-63:RR:NC:N3:349
Mr. Raj Budhrani
CHF Industries, Inc.
One Park Avenue, 9th Floor
New York, NY 10016
RE: The tariff classification of a pillow sham from India
Dear Mr. Budhrani:
In your letter dated March 19, 2012 you requested a classification ruling.
The submitted sample is a pillow sham. The sham is made from 100 percent cotton jacquard woven fabric. The face and back panels are sewn to create a flange or picture frame effect. Two rows of cording have been sewn to the inside of the flange creating a decorative effect similar to reverse couching. The back has overlapping flaps secured with a button closure.
The applicable subheading for the pillow sham will be 6304.92.0000, 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 cotton. The rate of duty will be 6.3 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,
Thomas J. Russo
Director
National Commodity Specialist Division