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July 8, 1999

CLA-2-63:RR:NC:TA:349 E83374


TARIFF NO.: 6304.92.0000

Mr. Kris Spurbeck
The Daily Planet
1000 Westgate Drive
St. Paul, Minnesota 55114

RE: The tariff classification of a pillow cover from India.

Dear Mr. Spurbeck:

In your letter dated June 11, 1999 you requested a classification ruling.

You submitted a sample of a pillow cover. The pillow cover is made from cotton woven fabric. The front panel is covered entirely with silk yarns. The yarns are embroidered creating an elephant and floral design. The cover measures approximately 16 inches square and the back panel has an overlapping flap closure.

Section XI subheading note 2(B)(c) states that “In the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account.” The ground fabric of the cover is cotton and the item is classified as such.

The applicable subheading for the pillow cover 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 cover falls within textile category designation 369. Based upon international textile trade agreements products of India are subject to the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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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