CLA-2-63:RR:NC:N3:349
Ms. Sharon Swanson
Catstudio
1340 Industrial Ave – Suite A
Petaluma, CA 94952
RE: The tariff classification of a pillow cover from India
Dear Ms. Swanson:
In your letter dated March 26, 2012 you requested a classification ruling.
The submitted sample is a pillow cover. The cover is made from 100 percent cotton woven fabric. Piping is inserted in the edge seam. It measures 19 x 19 inches. The back of the cover features an overlapping flap with a button closure. The face of the cover is embroidered with a Christmas holiday motif.
Although the pillow cover has a festive look Note 1(v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)". The instant pillow cover is a utilitarian article and classifiable under Chapter 63.
The applicable subheading for the pillow cover 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 duty rate 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