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HQ 087646


November 8, 1990

CLA-2 CO:R:C:G 087646 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000, 6307.90.9590

Mr. Stephen Kaplan
Import Manager
Lillian Vernon Corporation
510 South Fulton Avenue
Mount Vernon, NY 10550-5067

RE: Classification of a chair pad cover and a cover for a small pillow; chair pad cover classifiable in 6304; cover for a small pillow classifiable in 6307

Dear Mr. Kaplan:

This letter is in response to your inquiry of July 10, 1990, requesting tariff classification of a "pillow cover" and a chair pad cover. Samples were submitted for examination.

FACTS:

The submitted chair pad cover is made of a woven blend of 65 percent polyester and 35 percent cotton fabric. It measures 11 inches by 13 inches and has tie strings, which measure 15 inches by 2 inches. The cover has a full width opening with a zipper, where a cushion may be inserted. This article appears to be of a size that is used on a high chair cushion.

The submitted pillow cover is made of a woven blend of 65 percent polyester and 35 percent cotton fabric. It is round and 7 inches in diameter, with a 2 inch ruffle. The cover has a full width opening with a zipper, where a cushion may be inserted.

ISSUE:

Whether the submitted chair pad cover is classifiable in Heading 6304 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

Whether the submitted cover for a small pillow is classifiable as a pillow sham or an other made up article?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6304, HTSUSA, provides for other furnishing articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, this heading covers, among other articles, cushion covers, loose covers for furniture, antimacassars, and table covers. The submitted chair pad cover is similar to a cover for a cushion or furniture. Therefore it is classifiable in Heading 6304.

The submitted "pillow cover" is a removable, decorative, outer covering. If this article is designed to enclose a pillow, then it is classifiable as a pillow sham. The submitted merchandise appears to be designed to enclose a small pillow used for decoration. We have previously ruled that miniature pillows not designed to cushion the head, especially during sleep, are not classifiable as pillows; instead, they are classifiable as other made up articles in Heading 6307, HTSUSA. (See, e.g., Headquarters Ruling Letter (HRL) 086646 of June 8, 1990.) A pillow for which this article is designed would not be large enough to cushion the head. Therefore, for classification purposes, this article is not designed to enclose a pillow and is not classifiable as a pillow sham. Instead, it is classifiable as an other made up article in Heading 6307.

HOLDING:

The submitted chair pad cover is classified under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of Heading 9404, other, not knitted or crocheted, of synthetic fibers. The rate of duty is 10.6 percent ad valorem, and the textile category is 666.

The submitted pillow cover is classified under subheading 6307.90.9590, HTSUSA, which provides for other made up articles, other, other, other, other. The rate of duty is 7 percent ad valorem. No textile category is currently assigned to articles classified under this subheading.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or 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.

Sincerely,

John Durant, Director

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