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NY 890229

September 23, 1993

CLA-2-95:S:N:N6:343 890229


TARIFF NO.: 9505.10.5000; 4202.32.9550; 6304.99.6010; 6304.92.0000

Ms. Elizabeth B. Beauchamp
5347 Bowmanville
Chicago, Illinois 60625

RE: The tariff classification of hand-embroidered articles from Mexico.

Dear Ms. Beauchamp:

In your letter dated September 4, 1993, you requested a classification ruling.

The following samples were submitted:

1. A Christmas gift bag/stocking made of 20 percent woven jute fabric with 70 percent woven cotton lining. On one side is an embroidered Christmas wreath and various embroidered designs. A textile twisted cord forming a loop is attached to one side for hanging.

2. An eyeglasses case made of 45 percent woven acrylic fabric with woven cotton fabric lining. It has a flap closure that is held closed by strips similar to the VELCRO brand loop fasteners. On both sides of the article are embroidered flowers.

3. A coin purse made of 45 percent acrylic woven fabric with 45 percent cotton woven fabric lining. Attached along the sides is a twisted textile cord which form a strap. The coin purse may or may not have a twisted textile strap attached. It is being secured by means of a flap with a metal snap closure.


4. A cushion cover made of woven wool fabric wit embroided designs on one side. The article is sewn together on two sides with an opening on one side. A tassel is attached to each corner. It measures approximately 14 1/4" x 14".

5. A Christmas bell pull made of cotton woven fabric. Embroidered on one side is a Santa and a bag full of toys. Attached in the top hem is a wooden dowel. A textile cord is attached. Attached at the lower end is a metal bell. The article measures approximately 18 1/2" x 5

The applicable subheading for the Christmas gift bag/stocking will be
9505.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Other: Other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the eyeglasses case and coin purse, with or without strap, will be 4202.32.9550, HTS, which provides articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the cushion cover will be 6304.99.6010, HTS, which provides for other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Other, of wool or fine animal hair. The rate of duty will be 6.4 percent ad valorem .

The applicable subheading for the bell pull 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 rate of duty will be 7.2 percent ad valorem.

Textile products classified under subheading 6304.92.0000 and 6304.99.6010 are subject to a countervailing duty case (C-201-405).

The eyeglasses case and the coin purse fall within textile category designation 670. The cushion cover falls within textile category designation 469. The bell pull falls within textile category designation 369. Based upon international textile trade agreements, products of Mexico are subject to quota and visa requirements.


Articles classifiable under subheading 9505.10.5000, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 surest 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.

This ruling is being issued voter 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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