Mr. Casmir J. Ries
760 Bonnie Lane
Elk Grove, IL 60007
RE: The tariff classification of a pillow cover and loose staple fiber from Austria.
Dear Mr. Ries:
In your letter dated November 5, 2003 you requested a classification ruling on behalf of United Feather & Down Inc.
You submitted two samples. The sample referred to as a pillow shell is considered a pillow cover. The cover is made from lyocell woven fabric. Three edges are sewn and the fourth features a partial zipper closure. The cover measures approximately 20 x 25.5 inches. The second sample is of loose staple fibers. The fibers are made from lyocell. The lyocell fibers, which will be imported in bulk, will be used as filling in pillows and comforters.
In your letter you suggest classification for the pillow cover under subheading 6307.90.9889, HTS, as an “unfinished shell”. The item is sewn along three sides with a zipper closure along the fourth and has been made into a finished cover. You also suggest classification for the loose fiber under subheading 5507.00.0000, HTS, as carded or combed. The submitted fiber sample is not considered carded, combed or otherwise processed.
The applicable subheading for the pillow cover will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The duty rate will be 3.5 percent ad valorem. The duty rate for 2004 will be 3.2 percent ad valorem.
The applicable subheading for the loose staple fiber will be 5504.90.0000, HTS, which provides for artificial staple fibers, not carded, combed or otherwise processed for spinning: other. The rate of duty is 4.4 percent ad valorem. The duty rate for 2004 will be 4.3 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 John Hansen at 646-733-3043.
Robert B. Swierupski