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NY I89658




January 23, 2003

CLA-2-63:RR:NC:TA:349 I89658

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.9010; 6304.92.0000; 6307.90.8985

Mr. Gary Bilezikian
P.J. Kids
230 5th Avenue
New York, NY 10001

RE: The tariff classification of a comforter shell, comforter hugger shell, pillowcase, pillow sham and bolster tie from China.

Dear Mr. Bilezikian:

In your letter dated December 31, 2002 you requested a classification ruling.

The instant samples are a pillowcase, Euro pillow sham, bolster ties, comforter shell and comforter hugger shell. All of the items are made from 100 percent cotton woven fabric. The fabric is printed with a colorful insect and snail design. The pillowcase, referred to in your letter as a pillow sham, is sewn along two sides with a slit opening at one end. The pillowcase measures 21 x 30 inches. The Euro sized pillow sham measures 24.5 x 28 inches. The sham has an overlapping flap on the back and a flange or picture frame effect along the edges. The bolster tie is rectangular in shape and sewn at each end. It measures approximately 4 x 58 inches. The twin size comforter shell and full size comforter hugger are sewn on three sides with a partial opening along the fourth. You indicate that the comforter hugger shell is tailored at the corners. After importation the shells will be stuffed and sewn closed.

The applicable subheading for the pillowcase will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped.. pillowcases, other than bolster cases. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the Euro pillow sham and bolster ties will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.4 percent ad valorem.

The applicable subheading for the comforter shell and comforter hugger shell will be 6307.90.8985, HTS, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton shells for quilts, eiderdowns, comforters and similar articles of cotton: other: containing 85 percent or more by weight of cotton. The duty rate will be 7 percent ad valorem.

The pillowcase falls within textile category designation 360. The Euro pillow sham and bolster ties fall within category designation 369. Based upon international textile trade agreements products in category designation 360 from China are subject to quota and the requirement of a visa.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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