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NY A81541

April 9, 1996

CLA-2-63:RR:NC:TP:349 A81541


TARIFF NO.: 6304.93.0000; 6304.91.0040; 9404.90.2000

Ms. Genevieve Rafter
J.M. Customs Brokers, Inc.
147-55 175th Street
Jamaica, NY 11434

RE: The tariff classification of tissue box covers, cushion covers and a pillow form from China.

Dear Ms. Rafter:

In your letter dated March 18, 1996 you requested a classification ruling.

You submitted five samples as follows: 2 tissue box covers, 2 cushion covers and a pillow form. Style AC9601 is a tissue box cover made of 100 percent polyester woven fabric. This tissue box cover measures approximately 10 inches in length and 3-1/2 inches in width. It is rectangular in shape with an opening in the bottom used to place the cover over a tissue box. Affixed to the top portion of the cover is a textile puff figure of "Charlie Brown". Also, affixed to the top portion of the cover is a label with the words "Charlie Brown". Underneath the puff figure there is a slit opening to allow the user to remove a tissue. There are two elastic bands sewn to the bottom of the cover to secure it to the tissue box.

Style number AC9603 is a tissue box cover made of 100 percent acrylic knit pile fabric. This cover is shaped like a sofa and it measures approximately 10 inches in length and 9 inches at it's widest point. One of the front panels has an embroidered design of a hen, dog and a toddler. The words "Minna No Tabo" are embroidered to the panel. A stuffed character figure is attached to the cover. The top portion has a slit opening used to remove a tissue. Sewn to the bottom of the cover a two textile bands.

Style numbers AC9602 and AC9604 are cushion covers. The front panel of Style number AC9602 is made of 100 percent acrylic knit pile fabric while the back panel is constructed of a woven fabric. All four edges are sewn and it measures approximately 15 inches square. There is a zippered opening in the back panel.

The front panel has the figure of a cat. Style number AC9604 is constructed of 100 percent acrylic knit pile fabric and it measures approximately 18 x 20-1/2 inches. It is printed with a floral and geometric design. Three edges are sewn while the fourth has a zippered opening used to accommodate the insertion of a cushion.

Style number AC9405 is a pillow form. The outer surface is made of a non-woven man-made fiber with a 100 percent polyester filler. All four edges are sewn and the pillow measures approximately 17 x 18 inches.

The applicable subheading for the woven polyester tissue cover, style AC9601, will be 6304.93.0000, 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 synthetic fibers. The duty rate will be 10.3 percent ad valorem.

The applicable subheading for the knit pile man-made fiber tissue box cover, style AC9603, and the two cushion covers, styles AC9602 and AC9604, will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The rate of duty is 10.4 percent ad valorem.

The applicable subheading for the pillow form, style AC9605, will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty is 6 percent ad valorem.

Both tissue box covers and cushion covers fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Presently, subheading 9404.90.2000, HTS, 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. 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.

The submitted samples are not marked with their country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Washington, D.C., 20580, for information on the applicability of these requirements to this item.

Please note, "Charlie Brown" is a registered copyright and trademark, and it is required that you obtain written permission from the copyright and trademark owner before importing the tissue box cover with the figure and label of "Charlie Brown" attached to it.

This ruling is being issued under the provisions of Part 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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