HQ 084418: Pillow covers. bed linen;throw;furnishings

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 084418

                            August 8, 1989

CLA-2 CO:R:C:G  084418  HP

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Ms. Sherry L. Singer
Soller, Singer & Horn
No. 10, The Mews
421 Hudson St.
New York, NY 10014

RE:  Pillow covers. bed linen;throw;furnishings

Dear Ms. Singer:

    This is in reply to your letter of April 7, 1989, concerning the
tariff
classification of pillow covers, produced in China, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).  Reference your
client Arch Associates.

FACTS:

    The merchandise at issue consists of a 100 percent cotton decorative
throw pillow cover.  The cover is made with a face of lightly quilted
cotton patchwork, and a back of plain cotton muslin.  The face and back
are seamed together on four sides, but for a six inch opening that will
be
stitched closed after the loose filing is inserted after entry.  The
face is
filled with a polyester nonwoven fiber.

ISSUE:

    Are the pillow covers classifiable as bed linen?

LAW AND ANALYSIS:

    Heading 9404, HTSUSA, provides for, inter alia, articles of bedding
and similar furnishings (for example, pillows), stuffed.  As the pillow
covers are not stuffed at the time of entry, heading 9404 is
inapplicable.

    Heading 6302, HTSUSA, provides for, inter alia, bed linen.  The
Explanatory Notes to the HTSUSA constitute the official interpretation
of
the tariff at the international level.  The Explanatory Note to this
heading describes bed linen as, e.g., "sheets, pillowcases, bolster
cases,
eiderdown cases and mattress covers.]  As the pillow covers are part of
the actual body of the pillow, heading 6302 is inapplicable.
    It is your contention that the merchandise should be classifiable
under heading 6304, HTSUSA, as an unfinished "other furnishing article."
You admit, however, that were the pillow covers stuffed prior to entry,
the filling would take it, or any similar cover, out of classification
under
Chapter 63, HTSUSA, and classify it under heading 9404.  We agree.
Ergo, unstuffed pillow covers cannot be classified as an unfinished "
other
furnishing article," because, if it were finished (filled), it would not
 be
classifiable under heading 6304 as an "other furnishing article."

HOLDING:

    As a result of the foregoing, the instant merchandise is
classifiable
under subheading 6307.90.9050, HTSUSA, textile category 363, as other
made up articles, including dress patterns, other, other, other.  The
applicable rate of duty is 7 percent ad valorem.

    Due to the changeable nature of the statistical annotation (the
ninth
and tenth digits of the classification) and the restraint (quota/visa)
cate
gories, you should contact your local Customs office prior to importing
the merchandise to determine the current applicability of any import
restraints or requirements.


                                  Sincerely,


                                  John Durant, Director
                                  Commercial Rulings Division