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NY 807715

March 22, 1995

CLA-2-63:S:N:N6:345 807715


TARIFF NO.: 6307.90.9989; 9802.00.8065

Mr. John F. O'Donnell
Josie's Creations Inc.
8100 Park Blvd., Suite 15-B
Pinellas Park, FL 34665

RE: The tariff classification of a decorative pillow shell from Mexico.

Dear Mr. O'Donnell:

In your letter dated March 2, 1995, you requested a classification ruling.

The sample submitted is a small decorative pillow shell made from two panels that was cut in the United States and sent to Mexico for sewing. The front panel (material from Italy) is constructed of 65 percent polyester/35 percent wool tapestry fabric. The back panel (material from the United States) is made of 85 percent polyester/15 percent rayon woven fabric. The pillow shell is completely stitched on all sides and has an opening on the fourth side. A textile piping is sewn around on all sides. It will be stuffed and completed in the United States. The sample is being returned as requested.

The instant article is constructed out of fabric produced in the United States and fabric produced in Italy that are cut in the United states and sent to Mexico to be sewn together.

The applicable tariff provision for the pillow shell will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles...Other: Other, other. The general rate of duty will be 7 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/63, HTSUSA.

With respect to foreign assembly operation, subheading 9802.00.8065, HTS, applies to United States components that are designed to be fitted with other components in an assembly process, with no other operations performed thereon except the attachment of the components to form the imported merchandise and operations incidental thereto.

Therefore an allowance in duty for the value of the exported United States made components of the imported pillow shell may be made under the provisions of subheading 9802.00.8065, HTS, upon compliance with all Customs Regulations

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.


Jean F. Maguire
Area Director

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