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NY B89544

October 1, 1997

CLA-2-63:RR:NC:TA:349 B89544


TARIFF NO.: 6304.92.0000

Ms. Debi Martin
Cracker Barrel Old Country Store
Distribution Center
900 Hutchinson Place
Lebanon, TN 37090

RE: The tariff classification of a cushion cover and decorative quilted throw from China

Dear Ms. Martin:

In your letter dated September 9, 1997, 1997 you requested a classification ruling.

You submitted samples of a cushion cover and a quilted throw. The cushion cover measures approximately 17 inches square and is made from 100 percent cotton woven fabrics. There is a zippered opening across the back and the front panel is filled with a thin layer of polyester batting. The front portion of a stuffed teddy bear is sewn to the cushion cover. The three dimensional bear is made from a polyester knit pile and measures approximately 11 x 12 inches. The bear's nose extends 2.5 inches from the surface of the cushion.

The decorative throw is made from 100 percent cotton fabrics and has a patchwork top panel. The outer shell is filled with a thin layer of polyester batting and quilt stitching extends through all three layers. Six stuffed teddy bears, similar to the one on the cushion cover, are sewn to the top panel of the quilted throw. The bears have different colored fur and wear various items of apparel. The quilted throw measures 50 x 60 inches. The samples will be returned as requested.

The applicable subheading for the cushion cover and the quilted throw will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of 9404: not knitted or crocheted, of cotton. The duty rate will be 6.9 percent ad valorem.

The cushion cover and quilted throw fall within textile category designation 369. 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 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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