HQ 087646: Classification of a chair pad cover and a cover for a small pillow; chair pad cover classifiable in 6304; cover for a small pillow classifiable in 6307

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 087646

                        November 8, 1990




CLA-2  CO:R:C:G   087646  CC

CATEGORY:  Classification

TARIFF NO.:  6304.93.0000, 6307.90.9590

Mr. Stephen Kaplan
Import Manager
Lillian Vernon Corporation
510 South Fulton Avenue
Mount Vernon, NY 10550-5067

RE:  Classification of a chair pad cover and a cover for a small
     pillow; chair pad cover classifiable in 6304; cover for a
     small pillow classifiable in 6307

Dear Mr. Kaplan:

     This letter is in response to your inquiry of July 10, 1990,
requesting tariff classification of a "pillow cover" and a chair
pad cover.  Samples were submitted for examination.

FACTS:

     The submitted chair pad cover is made of a woven blend of 65
percent polyester and 35 percent cotton fabric.  It measures 11
inches by 13 inches and has tie strings, which measure 15 inches
by 2 inches.  The cover has a full width opening with a zipper,
where a cushion may be inserted.  This article appears to be of a
size that is used on a high chair cushion.

     The submitted pillow cover is made of a woven blend of 65
percent polyester and 35 percent cotton fabric.  It is round and
7 inches in diameter, with a 2 inch ruffle.  The cover has a full
width opening with a zipper, where a cushion may be inserted.

ISSUE:

     Whether the submitted chair pad cover is classifiable in
Heading 6304 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?

     Whether the submitted cover for a small pillow is
classifiable as a pillow sham or an other made up article?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.

     Heading 6304, HTSUSA, provides for other furnishing
articles.  According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, this
heading covers, among other articles, cushion covers, loose
covers for furniture, antimacassars, and table covers.  The
submitted chair pad cover is similar to a cover for a cushion or
furniture.  Therefore it is classifiable in Heading 6304.

     The submitted "pillow cover" is a removable, decorative,
outer covering.  If this article is designed to enclose a
pillow, then it is classifiable as a pillow sham.  The submitted
merchandise appears to be designed to enclose a small pillow used
for decoration.  We have previously ruled that miniature pillows
not designed to cushion the head, especially during sleep, are
not classifiable as pillows; instead, they are classifiable as
other made up articles in Heading 6307, HTSUSA.  (See, e.g.,
Headquarters Ruling Letter (HRL) 086646 of June 8, 1990.)   A
pillow for which this article is designed would not be large
enough to cushion the head.  Therefore, for classification
purposes, this article is not designed to enclose a pillow and is
not classifiable as a pillow sham.  Instead, it is classifiable
as an other made up article in Heading 6307.

HOLDING:

     The submitted chair pad cover is classified under subheading
6304.93.0000, HTSUSA, which provides for other furnishing
articles, excluding those of Heading 9404, other, not knitted or
crocheted, of synthetic fibers.  The rate of duty is 10.6 percent
ad valorem, and the textile category is 666.

     The submitted pillow cover is classified under subheading
6307.90.9590, HTSUSA, which provides for other made up articles,
other, other, other, other.  The rate of duty is 7 percent ad
valorem.  No textile category is currently assigned to articles
classified under this subheading.

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


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division