United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 886745 - NY 886955 > NY 886923

Previous Ruling Next Ruling
NY 886923

June 29, 1993

CLA-2-63:S:N:N6:349 886923


TARIFF NO.: 6307.90.8945

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

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

Dear Mr. Crowley:

In your letter dated June 2, 1993, on behalf of Town and Country Linen Corporation you requested a tariff classification ruling.

The submitted chair cushion shell is made of 100 percent cotton woven fabric. The shell is comprised of two pieces of fabric sewn together along three sides with a 12 inch opening on the fourth side. There is a 1-1/2 inch ruffle sewn around three sides. It measures approximately 20 inches square and will also be imported in an 18 inch square version. There are two fabric ties at the edge of the shell which will be used to attach the finished shell to a chair. After importation the shell will be stuffed and sewn closed. As requested the sample is being returned.

The applicable subheading for the chair cushion shell will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels: cotton towels of pile or tufted construction; pillow shells, of cotton... pillow shells, of cotton. The rate of duty will be 7 percent ad valorem.

The shell falls within textile category designation 369. Based upon international trade agreements, products of China are subject to visa and quota 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 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

Previous Ruling Next Ruling

See also: