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NY C84815

March 11, 1998

CLA-2-63:RR:NC:TA:349 C84815


TARIFF NO.: 6304.92.0000

Ms. Laura Proctor
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of a wallhanging from China.

Dear Ms. Laura Proctor:

In your letter dated February 19, 1998 you requested a classification ruling.

The submitted sample, identified as lot number 728-5365 when sold at retail and 828-4234 when sold through your catalog, is a textile wallhanging. This item may also be referenced as 81250, the supplier's style number. The outer shell of the wallhanging is made from 100 percent cotton woven fabrics and contains a 100 percent polyester filling. The instant sample measures 50 x 60 inches. The face side of the quilt has a pieced patchwork design of various "Looney Tune" characters. Quilt stitching goes through all three fabric layers. Sewn on the back portion of the wallhanging are four hang loops used for the insertion of a rod. The back portion is a solid color. Following Headquarter's Ruling Letter (HQ) 957410 of February 5, 1995, this quilted throw is not considered classifiable as the quilts and comforters of Heading 9404 since it is not bedding size. As requested in your letter the wallhanging is being returned to you.

The applicable subheading for the throw will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.8 percent ad valorem.

The throw falls 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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