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NY B88864

September 24, 1997

CLA-2-63:RR:NC:TA:349 B88864


TARIFF NO.: 6304.99.6040

Mr. Khemoutie Lall
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of cushion covers from India.

Dear Mr. Lall:

In your letter dated August 19, 1997 you requested a classification ruling.

Two styles of cushion covers were submitted, Style 27117CMT and Style 27115CMT. Style 27117CMT is made from 50 percent metallic, 30 percent rayon and 16 percent silk woven fabric. It has a 100 percent cotton woven lining and measures 16 inches square. An approximately 3 inch wide border is inserted along all four sides creating a picture frame effect. The back portion of the cover has an overlapping flap closure.

Style 27115CMT is made from 50 percent metallic, 30 percent rayon and 16 percent silk woven fabric. This second cover measures 13 inches square. All four edges are hemmed and a 3 inch "frill" of self fabric is inserted at each corner. The back portion has a zipper closure. The cushion covers are being returned to you.

The applicable subheading for the cushion covers will be 6304.99.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other... other. The duty rate will be 5.4 percent ad valorem.

The cushion covers falls within textile category designation 899. Based upon international textile trade agreements products of India which fall under the above textile category designation are currently not subject to quota or 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 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.


Robert B. Swierupski

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