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NY B86505

August 25, 1997

CLA-2-63:RR:NC:TA:349 B86505


TARIFF NO.:6304.92.0000

Mr. Martin Vernon
Past and Present
620 Broughton Street
Victoria, B.C., V8W 1C7 Canada

RE: The tariff classification of a tapestry wallhanging and a cushion cover imported from Canada.

Dear Mr. Vernon:

In your letter dated July 14, 1997 you requested a tariff classification ruling.

You submitted an unfinished jacquard woven fabric panel. This panel measures approximately 19 x 28 inches and depicts a "tapestry" type design consisting of people, animals and foliage. An approximately 3 inch wide jacquard woven fabric border is sewn to all four sides. The jacquard fabric is imported into Canada from either France or Italy. In Canada a fabric backing is added and it is made into either a cushion cover or a wallhanging. The cushion will not have a border and will have a zippered opening. The jacquard fabric will be made in either an 80 percent cotton and 20 percent rayon blend or a 75 percent cotton, 17 percent rayon and 8 percent polyester blend. Some of the border fabric may consist of a 61 percent rayon, 30 percent cotton and 9 percent polyester blend. As requested the sample is being returned.

The applicable tariff provision for the cushion covers and wallhangings will be 6304.92.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The general rate of duty will be 6.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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