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NY 816825

December 21, 1995

CLA-2-39:RR:NC:TP:343 816825


TARIFF NO.: 3924.90.5500; 6304.93.0000

Mr.John A Qualey
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston Sc 29413-0160`

RE: The tariff classification of a fabric tissue box cover and a plastic tissue box cover from China.

Dear Mr. Qualey:

In your letter dated November 13, 1995, on behalf of Franco Manufacturing Company, you requested a classification ruling.

You have submitted samples of two tissue box covers. They can be used alone or together to cover a tissue box in the home. One tissue box cover is made entirely of plastic the other is made of 65% polyester 35% cotton, woven fabric.

The applicable subheading for the plastic tissue box cover will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchen, or other household articles and toilet articles, of plastic, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the textile tissue box cover 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 duty rate will be 10.5 percent ad valorem.

As of January 1, 1996 the general rate of duty applicable to subheading 6304.93.0000, HTS will be 10.3 percent ad valorem. The general rate of duty applicable to subheading 3924.90.5500, HTS remains the same.

The textile tissue box cover falls within textile category designation 666. Based upon international textile trade agreements products of China 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. 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 Theodore Rauch at 212-466-5892.


Roger J. Silvestri

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