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NY C85874

April 21, 1998

CLA-2-63:RR:NC:TA:352 C85874


TARIFF NO.: 6307.90.9989

Mr. R. Lynn Thomas
Lin Lyn Trading Ltd.
955 North 400 West #6
P.O. Box 565
North Salt Lake City, UT 84054

RE: The tariff classification of "Crazy Patchwork Pieces" from Bangladesh.

Dear Mr. Thomas:

In your letter dated March 12, 1998 you requested a tariff classification ruling.

The submitted sample is a rectangularly shaped patchwork fabric that measures approximately 24 inches by 22 inches. It is manufactured by sewing together a series of irregularly shaped pieces of fabric to form a roughly rectangular item which will be used after importation to produce pillows, quilts, throws or garments. The irregular shaped patches from which this product is manufactured display a variety of fiber contents, weaves and printed patterns. Some of the patches are of pile construction and some of the patches have been embroidered. After the asymmetric patches have been sewn together they are appliqued to a plain woven cotton backing to strengthen and support the product. Your correspondence indicates that the fabrics from which the patches used to create this product will be cut will be woven in Bangladesh. You also indicate that the fabrics may, in the alternative, be formed in the United States and sent to Bangladesh where the fabric will be cut into irregular shapes and sewn together to form the patchwork products. In its condition as imported these patchwork items are not sufficiently processed to identify them as a part of any particular item into which they will be transformed.

The applicable subheading for the patchwork pieces will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other, other, other. The duty rate will be 7 percent ad valorem.

Articles which are classifiable under subheading 6307.90.9989, HTS, which are products of Bangladesh are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 Alan Tytelman at 212-466-5896.


Robert B. Swierupski

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