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NY H84431




August 21, 2001

CLA-2-63:RR:NC:TA:349 H84431

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Ms. Diane S. Long
Revman Industries, Inc.
1211 Avenue of the Americas, Suite 3000
New York, NY 10036

RE: The tariff classification of a pillow cover from India.

Dear Ms. Long:

In your letter dated August 6, 2001 you requested a classification ruling.

The instant sample, identified as Revman SKU 130775 – Marina’s Field Decorative Pillow Shell, is a pillow cover. The face of the cover is made from woven straw backed with a cotton woven fabric. The reverse side of the cover is made from a 100 percent cotton yarn dyed red gingham fabric. Affixed to the center of the straw side is a red flower made from jute woven fabric. Inserted in the side seams is a red rickrack trim. The back has an overlapping flap closure. The cover measures approximately 14.5 inches square.

The pillow is described in two different headings. Heading 4602, HTS, covers articles of plaiting materials while Heading 6304 covers furnishing articles of textile materials. The General Rules of Interpretation (GRI) govern the classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS). GRI 3 states that when goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

GRI 3 states that when goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The pillow cover cannot be classified according to the relative specificity provision of GRI 3(a) because the applicable headings describe only part of the article and are thus considered equally specific. The merchandise cannot be classified following GRI 3(b) because the single component which gives the item its essential character cannot be determined. Under the terms of the GRI's, goods which cannot be classified according to GRI's 1 through 3(b) are classified under GRI 3(c). Under GRI 3(c), the merchandise is classified under the heading which occurs last in numerical order among those which equally merit consideration. Heading 6304, HTS, is the last in numerical order and the pillow cover will be classified accordingly.

The applicable subheading for the pillow cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.6 percent ad valorem.

The cover falls within textile category designation 369. Based upon international textile trade agreements products of India are subject to visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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