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NY 893438

January 12, 1994

CLA-2-94:S:N:N8:233 893438


TARIFF NO.: 9403.90.5000; 6307.90.9986; 6304.92.0000

Ms. Ivy Wu
Yuntek International, Inc.
29572 Union City Blvd.
Union City, CA 94589

RE: The tariff classification for a footstool cover, a nap pad skin and a pillowsham from Taiwan, China and Hong Kong.

Dear Ms. Wu:

In your letter dated December 17, 1993, you requested a tariff classification ruling.

The three submitted samples depict a footstool cover, a nap pad skin and a pillowsham. The first item is a cover for a footstool. It is constructed of vinyl with an elastic cord around the center portion and a zippered opening at the top. It will be filled after importation and then become an article of furniture called a footstool which is designed to be placed on the floor or ground. The vinyl material of the cover imparts the essential character.
The applicable subheading for a footstool cover be 9403.90.5000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Parts: Other: Plastics. The duty rate will be 2.4 percent ad valorem.

The second item is a nap pad skin of woven textile material on one side and vinyl on the other side. It will be stuffed after importation through a four inch unfinished opening. It measures approximately 40-1/2 inches by 19-3/4 inches.

The applicable subheading for the nap pad skin will be 6307.90.9986, HTSUSA, which provides for made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

The third item is a pillowsham which is made of 100 percent cotton woven fabric. It contains embroidery and applique work with a crocheted edging.
The applicable subheading for the pillowsham will be 6403.92.0000, HTSUSA, which provides for: Other furnishings articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem.

The pillowsham falls within textile category 369. Based upon international trade agreements, products of China and Taiwan are subject to visa and quota requirements. Products of Hong Kong are subject to an export license. 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 parts categories are the result of international bilateral agreements which are subject to frequent renegotiation and changes, to obtain the current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an international issuance of the U.S. Customs office.

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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