CLA-2-63:RR:NC:TA:349 D82851

Ms. Mary B. Lind
Pioneer International Customhouse Brokerage, Inc.
130 Battery Street
Suite 300
San Francisco, CA 94111

RE: The tariff classification of cushion shells from China.

Dear Ms. Lind:

In your letter dated September 23, 1998 you requested a classification ruling.

You submitted two neck cushion shells. Both shells are made from 100 percent cotton woven fabric. The yarn dyed fabric is slightly napped. One shell is tubular in shape and the other one is a U-shaped. Both shells have 3 to 4 inch unfinished openings in the side seams. After importation the shells will be stuffed and sewn closed.

The applicable subheading for the shells will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels, cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton... pillow shells, of cotton. The duty rate will be 7 percent ad valorem.

Both shells fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division