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February 10, 1999

CLA-2-63:RR:NC:TA:349 D87382


TARIFF NO.: 6304.92.0000; 6307.90.9989

Mr. Graham Lawrence Forbes
2500 Howell Branch Road
Apt. 251
Winter Park, FL 32792

RE: The tariff classification of a textile mola from Panama.

Dear Mr. Forbes:

In your letter dated January 29, 1999 you requested a classification ruling.

You submitted a sample of an unframed mola. In your letter your indicate that the mola will also be imported framed. The mola is made of 100 percent cotton woven fabrics. The instant sample measures approximately 14.5 x 18 inches. The mola is a cut work done in a reverse applique technique. They are made by cutting slots and outlines of figures in the top layer of cloth, turning under the edges and allowing the color of the cloth underneath to show through. It is only appliqued in the sense that layers of cloth with designs cut into them are applied to a bottom layer. The instant sample features a colorful abstract design.

The applicable subheading for the framed mola 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 applicable subheading for the unframed mola will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: 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 Panama are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The framed mola falls within textile category designation 369. Based upon international textile trade agreements products of Panama are subject to 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 212-637-7078.


Robert B. Swierupski

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