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NY 816848

December 6, 1995

CLA-2-63:RR:NC:TP:349 816848


TARIFF NO.: 6307.90.8945; 6307.90.9989

Ms. Mary B. Lind
Pioneer International Customhouse Brokerage, Inc. 130 Battery Street
Suite 300
San Francisco, CA 94111

RE: The tariff classification of a chair cushion shell from China.

Dear Ms. Lind:

In your letter dated November 2, 1995 received by this office on November 21, 1995 of you requested a classification ruling.

You submitted a cushion shell style number 17025B. The submitted sample is made of 100 percent polyester woven fabric and may also be made in a 100 percent cotton woven fabric version. The shell is comprised of two pieces of fabric sewn together along three sides with a 5-1/2 inch unfinished opening on the fourth side. It measures approximately 17 x 17-1/2 inches. There are two fabric ties at the edge of the shell which will be used to attach the finished product to a chair. After importation the shell will be stuffed and sewn closed.

The applicable subheading for the chair cushion shell made of polyester will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: other... other: other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the chair cushion shell made of cotton will be 6307.90.8945, HTS, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile and tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton.... pillow shells, of cotton... other. The duty rate is 7 percent ad valorem.

The shell made of cotton falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Presently, subheading 6307.90.9989 is not assigned a textile category designation and items classified therein are not subject to quota or visa 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.


Roger J. Silvestri

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