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NY D82359

October 6, 1998

CLA-2-63:RR:NC:TA:349 D82359


TARIFF NO.: 6304.93.0000; 6307.90.9989; 5609.00.3000; 9404.90.9555

Mr Marvin Turner
Hellmann International Forwarders, Inc.
2551 Santa Fe Avenue
Redondo Beach, CA 90278

RE: The tariff classification of coasters, a fabric covered box, picture frame, napkin rings and a pillow sham from Taiwan, Hong Kong, India and the Philippines

Dear Mr. Turner:

In your letter dated September 14, 1998 you requested a classification ruling on behalf of WC Designs.

You have submitted samples of five different items. The first item consists of a set of six coasters. The coasters measure approximately 4.75 inches square and are made from a chief weight polyester woven fabric. They are hemmed on all sides and feature an embroidered seahorse design. The coasters are packed in a fabric covered cardboard box which is used for display and storage of the coasters. In some instances, the coasters will be imported without the box.

The second item is a cylindrical cardboard box covered with a 60 percent cotton and 40 percent polyester woven fabric. The box and lid measures approximately 5.25 inches in height and 7 inches in diameter. This fabric covered box may also be made with a chief weight man-made fiber fabric. The third item is a picture frame packed in a gift box. Both the frame and the box are made from cardboard and are completely covered with a 70 percent cotton and 30 percent polyester woven fabric. The picture frame measures approximately 7.5 inches square.

The fourth item is a set of four napkin rings. The rings are made from a rayon cord that has been twisted to form the ring. A tassel is attached to each ring. The napkin rings are packed in a fabric covered cardboard box which is used for display and storage of the napkin rings. The last item is a pillow sham made from a woven, velvet like fabric. You state that the sham is completely made of 100 percent polyester. The approximately 29 x 35 inch sham is designed to fit a standard sized bed pillow. The sham has an overlapping flap closure on the back and the front panel is stuffed with a layer of fiberfill.

The applicable subheading for the coasters with or without the fabric covered display box will be 6304.93.0000, 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 synthetic fibers. The duty rate will be 10.1 percent ad valorem.

The applicable subheading for the chief weight cotton or chief weight man-made fiber fabric covered circular box and the picture frame will be 6307.90.9989, HTS, which provides for other made up articles: other: other: other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the napkin rings will be 5609.00.3000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: of man-made fibers. The duty rate will be 7.2 percent ad valorem.

The applicable subheading for the pillow shams will be 9404.90.9555, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered: other: other: other: other: of man-made fibers. The duty rate will be 11.6 percent ad valorem.

The coaster set and the pillow sham fall within textile category designation 666. Based upon international textile trade agreements products of the above countries are subject to quota and the requirement of a visa. The fabric covered circular box, fabric covered picture frame and the napkin ring set are classified within subheadings that are not currently assigned textile category designations and are therefore not subject to quota and visa restrictions.

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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