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NY F85192

April 20, 2000

CLA-2-63:RR:NC:TA:349 F85192


TARIFF NO.: 6304.99.6030

Ms. Margaret R. Polito
Neville, Peterson & Williams
80 Broad Street – 34th Floor
New York, NY 10004

RE: The tariff classification of a throw from China.

Dear Ms. Polito:

In your letter dated April 6, 2000 you requested a classification ruling on behalf of Pac Fung Feather Co., Ltd. of Hong Kong.

The submitted throw is comprised of two different fabrics. One side is made from a woven 100 percent silk fabric and the other side is made from a 100 percent polyester knit pile velvet-like fabric. The throw measures approximately 36 x 54 inches. All of the edges are sewn and it features a tassel at each corner. This throw has multiple uses as a decoration or room accent. The sample is being returned as requested.

Subheading Note 2, Section XI, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides:

(A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

(a) Where appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account.

General Rule of Interpretation 3, HTSUSA, provides:

When goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a)The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods those headings are to be regarded as equally specific in relation to those goods . (b)Mixtures [and] composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c)When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The instant throw is made from different fabrics. When two or more separate fabrics are combined, the item will be classified using GRI 3. The competing subheadings are other knit furnishings of made-made fibers and other furnishings of silk. The throw cannot be classified following GRI 3(b) since, in this case, no single fabric imparts the essential character of the throw. Applying GRI 3(c), the throw will be classified in the provision which occurs last in numerical order, in this case “silk”.

The applicable subheading for the throw will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted crocheted, of other textile materials: other: other other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 4.5 percent ad valorem.

Presently, the above subheadings are not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions.

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, 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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