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HQ 967166




September 22, 2004

CLA-2 RR:CR:TE 967166 ASM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0040

Ms. Tammie Martin
Diversified Freight Logistics, Inc.
P.O. Box 610629
DFW Airport, TX 75261

RE: Revocation of HQ 965342, regarding classification of a knit textile pillow cover with zipper closure

Dear Ms. Martin:

This is in regard to the Customs and Border Protection (CBP) Headquarters Ruling Letter (HQ) 965342, issued to you on July 17, 2002, on behalf of your client, Wolf Manufacturing. We have reviewed this ruling and determined that the classification provided for this merchandise is incorrect. This ruling revokes HQ 965342 by providing the correct classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a knit textile pillow cover with a zipper closure.

Pursuant to section 625(c), Tariff Act of 1930, as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2188 (1993) notice of the proposed revocation of HQ 965342 was published on July 14, 2004, in Vol. 38, No. 29, of the Customs Bulletin. One comment was received in response to this notice.

FACTS:

In HQ 965342, the subject article was described as an unfilled “u-shaped” pillow cover, made of 100 percent polyester knit fleece fabric and measuring approximately 11.5 inches wide by 16 inches long. The pillow cover featured a 7-inch long zippered opening. After importation into the United States, the cover was to be stuffed with polyester fiber fill and the zipper closed. The merchandise was classified in subheading 6307.90.9889, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other, Other: Other.”

ISSUE:

What is the proper classification for the merchandise?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The commenter states that the scope of the proposed revocation is unclear and asserts that pillow covers, zippered or otherwise, should not be classified in heading 6304, HTSUSA. The commenter further asserts that when classifying this type of product, the focus should be on the article’s function or purpose, which is believed to be simply a component of an unfinished pillow. The commenter characterizes this article as a pillow “shell” which merely forms the outermost portion of a pillow. Thus, the commenter suggests that the merchandise be classified as “other made up articles” in heading 6307, HTSUSA.

We disagree with the commenter’s assertions and begin by noting that the subject article is not classifiable as “bed linen” of heading 6302, HTSUSA. Specifically, pillow protectors which are sold separately and designed for use as protective covers for pillows or as allergen barriers for the user, have been classified in heading 6302, HTSUSA. See Headquarters Ruling Letter (HQ) 088548, May 22, 1991; NY E83934, July 26, 1999; NY H80682, May 31, 2001; NY J88376, September 18, 2003, and NY J89412, October 15, 2003. In this instance, the cover is not sold separately. Rather, the cover has been designed to be stuffed with polyester fiber fill and the zipper closed. Thus, the cover is an integral part of the pillow.

In revoking HQ 965342, we are relying on established precedent wherein CBP has distinguished between pillow shells and covers. In this instance, the major distinction is that a cover is a finished item with some means of closure while a shell is unfinished. CBP has consistently ruled that finished pillow or cushion covers with zipper closures are classifiable in heading 6304, HTSUSA.

In Headquarters Ruling Letter (HQ) 964490, dated October 19, 2000, a knit polyester fleece cover for a neck pillow, having a zipper closure on one side and designed to be filled with loose polyester fiber after importation into the United States, was classified under subheading 6304.91.0040, HTSUSA, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted, Of man-made fibers.” In HQ 088340, dated January 4, 1990, CBP classified two different styles of “pillow covers” in heading 6304, HTSUSA: Style 1664 was constructed with a zippered opening; Style 8802 did not have a finished zipper closure but the back consisted of two over-lapping panels forming a pocket to insert a pillow. See also HQ 956121, dated June 22, 1994, which classified a “pillow cover” with zipper closure under heading 6304, HTSUSA; and HQ 963484, which separately classified two finished cushion covers with zipper closures in heading 6304, HTSUSA.

In view of the foregoing, we have determined that HQ 965342, incorrectly classified the subject merchandise. The knit pillow cover is properly classified in heading 6304, HTSUSA.

HOLDING:

HQ 965342, dated July 17, 2002, is hereby revoked.

The subject knit pillow cover of 100 percent polyester is classified in subheading 6304.91.0040, HTSUSA, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted, Of man-made fibers.” The general column one duty rate is 5.8 percent ad valorem. The textile category is 666.

The designated textile and apparel category may be subdivided into parts. If so, the 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 your client check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available on the CBP website at www.cbp.gov.

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

In accordance with 19 U.S.C. section 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director

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