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NY 810440

May 25, 1995

CLA-2-63:S:N:N6:349 810440


TARIFF NO.: 6304.92.0000

Ms. Purificacion Abustan
295 Fifth Avenue
New York, NY 10016-7186

RE: The tariff classification of a tissue box cover and waste basket cover from Taiwan.

Dear Ms. Abustan:

In your letter dated May 10, 1995 you requested a classification ruling.

The submitted samples are a waste basket cover and tissue box cover. Both items are comprised of a cardboard which is covered entirely with fabric. The fabric is made of a woven blend of 55 percent cotton and 45 percent polyester. The tissue box cover measures approximately 5-1/2 inches in width. It is square shaped with an opening in the bottom used to place the cover over a tissue box. There is also a slit opening on the top portion of the cover, used to remove a tissue. The waste basket cover measures approximately 10-1/2 by 12-1/2. It is cylindrical in shape and fits over a waste basket.

The applicable subheading for the tissue box cover and the waste basket cover 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 duty rate will be 7.1 percent ad valorem.

The covers fall within textile category designation 369. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

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
New York Seaport

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