CLA-2-63:OT:RR:NC:N3:351

TARIFF NO: 6307.90.9889; 9903.88.15

Ms. Jill Lou
Inovatex, LLC. 577 Airport Boulevard Suite 200
Burlingame, CA 94010

RE: The tariff classification of two pillow shells from China

Dear Ms. Lou:

In your letter dated October 14, 2019, you requested a tariff classification ruling.

You submitted pictures and a detailed description of two pillow shells. Pillow shell number one is made from 100 percent polyester woven fabric. Pillow number two is made from 85 percent polyester, and 15 percent rayon knit fabric. Both pillow shells measure approximately 20"W x 28"L and are sewn on all three sides except on the short side, there is a sewn-in hidden breakaway zipper that will not be able to unzip. After importation the shells will be stuffed and sewn closed.

The applicable subheading for the pillow shells will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current 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 Adleasia Lonesome via email at [email protected]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division