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NY 896638

April 26, 1994

CLA-2-63:S:N:N6:349 896638


TARIFF NO.: 6304.92.0000; 6304.93.0000

Ms. Joyce E. Jones
American Pacific Enterprises Inc.
2040 Williams Road
Columbus, Ohio 43207

RE: The tariff classification of textile furniture covers from China.

Dear Ms. Jones:

In your letter dated April 1, 1994 you requested a tariff classification ruling.

You submitted two loose furniture covers which you refer to as casual slip covers. One cover is white with a dark blue stripe design and is made of 70 percent polyester and 30 percent cotton woven fabric. It measures approximately 90 inches by 130 inches and includes a separate skirt made of the same fabric. The skirt is secured to the piece of furniture by means of pins.

The second cover is cream with a tan stripe design. The cover is made of a 35 percent polyester, 30 percent acrylic and 35 percent cotton woven fabric and measures approximately 70 inches by 100 inches. It includes a ruffled skirt made of the same fabric and design. This skirt is held in place by an elasticized hem. In your letter you note that both items will also be made of 100 percent cotton woven fabric. As requested the samples are being returned.

The applicable subheading for the covers of cotton will be 6304.92.0000, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for the covers of polyester will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.6 percent ad valorem

The covers of cotton fall within textile category designation 369 and the covers of polyester fall within textile category designation 666. Based upon international trade agreements, products of China are subject to visa and quota requirements.

The designated textile and apparel categories 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.

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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