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NY G80112

August 11, 2000

CLA-2-63:RR:NC:TA:349 G80112


TARIFF NO.: 6304.92.0000

Mr. James H. Vogland
Hutton International, Inc.
P.O. Box 1136
St. Helens, OR 97051

RE: The tariff classification of a pillow sham from China

Dear Mr. Vogland:

In your letter dated July 18, 2000 you requested a classification ruling.

The submitted sample is a decorative pillow sham. It is made from a 60 percent cotton and 40 percent man-made fiber woven fabric. It measures approximately 20 x 29.5 inches exclusive of a 2-inch wide ruffle or flange inserted in the edge seams. The decorative pillow sham is used by retail mattress stores as a means of product display. The front panel of the sham will feature embroidered words and designs referring to a particular style of mattress. The back of the sham will have either a zipper closure or an overlapping flap style closure and it may also contain embroidery.

The applicable subheading for the pillow sham 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 6.7 percent ad valorem.

The sham falls within textile category designation 369. Based upon international textile trade agreements products of China 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.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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