HQ 0084418 - Pillow covers. bed linen;throw;furnishings - United States International Trade Commision Rulings

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HQ 084418

August 8, 1989

CLA-2 CO:R:C:G 084418 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Ms. Sherry L. Singer
Soller, Singer & Horn
No. 10, The Mews
421 Hudson St.
New York, NY 10014

RE: Pillow covers. bed linen;throw;furnishings

Dear Ms. Singer:

This is in reply to your letter of April 7, 1989, concerning the tariff classification of pillow covers, produced in China, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Reference your client Arch Associates.

FACTS:

The merchandise at issue consists of a 100 percent cotton decorative throw pillow cover. The cover is made with a face of lightly quilted cotton patchwork, and a back of plain cotton muslin. The face and back are seamed together on four sides, but for a six inch opening that will be stitched closed after the loose filing is inserted after entry. The face is filled with a polyester nonwoven fiber.

ISSUE:

Are the pillow covers classifiable as bed linen?

LAW AND ANALYSIS:

Heading 9404, HTSUSA, provides for, inter alia, articles of bedding and similar furnishings (for example, pillows), stuffed. As the pillow covers are not stuffed at the time of entry, heading 9404 is inapplicable.

Heading 6302, HTSUSA, provides for, inter alia, bed linen. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Note to this heading describes bed linen as, e.g., "sheets, pillowcases, bolster cases, eiderdown cases and mattress covers.] As the pillow covers are part of the actual body of the pillow, heading 6302 is inapplicable. It is your contention that the merchandise should be classifiable under heading 6304, HTSUSA, as an unfinished "other furnishing article." You admit, however, that were the pillow covers stuffed prior to entry, the filling would take it, or any similar cover, out of classification under
Chapter 63, HTSUSA, and classify it under heading 9404. We agree. Ergo, unstuffed pillow covers cannot be classified as an unfinished " other furnishing article," because, if it were finished (filled), it would not be classifiable under heading 6304 as an "other furnishing article."

HOLDING:

As a result of the foregoing, the instant merchandise is classifiable under subheading 6307.90.9050, HTSUSA, textile category 363, as other made up articles, including dress patterns, other, other, other. The applicable rate of duty is 7 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) cate gories, you should contact your local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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