CLA-2-63:RR:NC:TA:351 F88693
Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of a pillow shell from China.
Dear Ms. Wierbicki:
In your letter dated June 21, 2000, on behalf of Ex-Cell Home Fashions, Inc., Goldsboro, North Carolina, you requested a tariff classification ruling. The sample is being returned as requested.
The sample submitted is a pillow shell, style number 200-7120S-0812/990. It is made of two textile fabric panels. One panel is constructed of 60 percent polyester/40 percent cotton jacquard woven fabric which depicts Christmas trees, a musical scale and the printed words “Christmas tree.” The other panel is made of 50 percent polyester/50 percent cotton plain woven fabric. The two panels are sewn together on all four sides except for an opening of approximately 6-1/2 inches on the fourth side. Sewn into the upper right corner is a musical chip. When the chip is pressed it plays the musical tune of “O Christmas Tree.” After importation into the United States the shell will be stuffed and sewn closed. It measures approximately 18” x 13”.
The applicable subheading for the pillow shell will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.
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 Mitchel Bayer at 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division