NY 849939
CLA-2-63:S:N:N3H:349 849939
Mr. Tony Leu
New Harbor Enterprises, Inc.
300 Atrium Way, 6th Floor
Horizon Corporate Center
Mt. Laurel, NJ 08054
RE: The tariff classification of a Tee Shirt Pillow cover from China
and Thailand.
Dear Mr. Leu:
In your letter dated February 26, 1990, you requested a tariff
classification ruling.
The submitted sample is a pillow cover made of 65% polyester/35%
cotton woven fabric in a T-Shirt design. You stated in your letter
that the item will be imported in pillow form with the shell of the
above composition and 100% polyester filling. The submitted sample
has sleeves and a pocket with an end flap closure at the bottom of the
T-shirt. The item can either be stuffed with a polyester filling as
stated in your inquiry or be used as a cover for a pillow. The actual
measurements, of the finished product, are 20 1/2 by 30 inches,
approximately.
The applicable subheading for the pillow cover when imported
separately will be 6304.93.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other furnishing articles,
excluding those of heading 9404, other, not knitted or crocheted, of
synthetic fibers. The rate of duty will be 10.6 percent ad valorem.
The applicable subheading for the pillow cover if imported in
pillow form will be 9404.90.2000, HTS, which provides for mattress
supports, articles of bedding and similar furnishing...whether or not
covered, other, pillows, cushions and similar furnishings, other. The
rate of duty will be 6 percent ad valorem.
The pillow cover when imported separately falls within textile
category designation 666. Based upon international textile trade
agreements, products of China are subject to visa requirements and
quota restraints.
The pillow cover if imported in pillow form falls within textile
category designation 666. Based upon international textile trade
agreements, products of Thailand are subject to visa requirements.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since 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 Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport