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NY 847263





CLA-2-63:S:N:N3H:349 847263

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Mr. Paul S. Yoon
Kosen Universal Corp.
620 Washington Avenue
Carlstadt, N.J. 07072

RE: The tariff classification of a pillow sham from China.

Dear Mr. Yoon:

In your letter dated November 14, 1989, you requested a tariff classification ruling.

The submitted sample is a pillow sham made of 100% cotton woven fabric. It is stitched on all four sides and is opened in the middle of the back side to slide the pillow into the sham. The sham is used exclusively as a decorative furnishing article.

The applicable subheading for the pillow sham will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, not kniited or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem and will remain the same in 1990.

The pillow sham falls within textile category designation 369. Based upon international textile trade agreements, products of China are subject to export license and quota 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

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