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NY E89361

December 27, 1999

CLA-2-63:RR:NC:TA:349 E89361


TARIFF NO.: 6302.51.3000; 9404.90.1000; 9401.90.5000

Ms. Sharon A. Springer
Spring Gard’n Designs
P.O. Box 4316
Burbank, CA 91503

RE: The tariff classification of a table cover, pillow, chair and sofa slipcover from China and Taiwan.

Dear Ms. Springer:

In your letter dated October 27, 1999, received by this office on December 1, 1999, you requested a classification ruling.

You submitted samples and poster cards of a table cover, pillow and chair cover. A sample of the slipcover was not received. The table cover will made from 100 percent cotton woven fabric and it measures 60 inches in diameter. The fabric is a heavy canvass construction fabric. The cover features a slit opening with a button closure. It is a tablecloth designed to fit around an umbrella pole.

The pillow consists of a cover with a removable pillow form. The pillow form is made from non-woven fabric filled with a polyester filler. The cover is made from 100 percent cotton woven fabric. It features a flap opening on the back with a tie string closure. It is designed with a flange that creates a picture frame effect. The pillow measures 8 x 15 inches. .

The chair and sofa slipcover will both be made from 100 percent cotton woven fabric. The chair cover is designed to fit over low back stackable resin chairs. It features various tie strings used to accommodate the cover to the chair.

The applicable subheading for the table cover will be 6302.51.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: other table linen: of cotton: tablecloths and napkins: other: other. The duty rate will be 6.2 percent ad valorem. Effective January 2000 the duty rate will be 6.1 percent ad valorem.

The applicable subheading for the pillow will be 9404.90.1000, 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: pillows, cushions and similar furnishings: of cotton. The duty rate will be 5.6 percent ad valorem. The duty rate will remain the same for the year 2000.

The applicable subheading for the chair and sofa slipcover will be 9401.90.5000, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: parts: other: other. The rate of duty will be free. The duty rate will remain the same for the year 2000.

The table cover, pillow fall within textile category designation 369. Based upon international textile trade agreements products of China or Taiwan are subject to quota and 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.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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