CLA-2-63:RR:NC:N3:349
Ms. Kim Roebke
Phoenix International Freight Services, Ltd
1501 N. Mittel Blvd.
Wood Dale, IL 60191
RE: The tariff classification of pillow covers from India
Dear Ms. Roebke:
In your letter dated September 7, 2012 you requested a classification ruling on behalf of Garnet Hill Inc.
The submitted samples are identified as Items 24651 GH Canvas Pillow cover and 25876 Hable Canvas Pillow cover. Both items are made from 100 percent cotton woven fabric. Item 24651 measures approximately 18 inches square. Cording is sewn to the edge on all four sides. The back features a zipper opening. The face of the cover is printed with a nautical design of a life ring. It will also be printed with two other nautical designs that include flags and anchors.
Item 25876 has a zipper opening on the back. All of the edges are bound with a strip of cotton tape. The face of the pillow cover is printed with a crab design. Other designs will include beach houses, sandpiper birds and buoys. It will available in 14 x 2 inch, 18 x 18 inch, 22 x 22 inch and 16 x 16 inch sizes.
The applicable subheading for the pillow covers 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