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NY 888613

August 11, 1993

CLA-2-63:S:N:N6:349 888613


TARIFF NO.: 6302.59.0020; 6304.99.6040

Ms. Gloria Mostyn
101 Governor's Road, Apt. 723
Dundas, Ontario
Canada L9H 6L7

RE: The tariff classification of a challah cover and wallhanging from Canada.

Dear Ms. Mostyn:

In your letter dated July 7, 1993, you requested a tariff classification ruling.

You submitted a challah cover and a brochure. In your letter, you also mention you will import a matzah cover and a name hoop. The challah cover is comprised of an upper surface made of silk woven fabric and an underside made of polyester woven fabric. It measures approximately 17-1/2 inches by 21 inches, and the front has a floral design and Hebrew lettering applied by hand with silk dye. The matzah cover will be constructed in the same manner. The challah cover is made to cover the Sabbath bread before blessing it and the matzah cover is used to cover the matzah at Passover. The item identified in your letter as a name hoop is a wallhanging. It is made the same way as the challah cover with the exception of an oval hoop frame and a metal hang loop used to hang the item on a wall. As requested the sample is being returned.

The applicable subheading for the challah cover and matzah cover will be 6302.59.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of other textile materials.. other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the wallhanging will be 6304.99.6040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: other: other: other. The rate of duty is 6.4 percent ad valorem.

Goods classifiable under subheading 6302.59.0020, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 6304.99.6040, HTS, will be entitled to a 3.2 percent rate of duty.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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