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NY G82721

October 25, 2000

CLA-2-63:RR:NC:TA:349 G82721


TARIFF NO.: 6303.92.2000; 6304.19.2000; 6304.93.0000; 9404.90.2000

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

RE: The tariff classification of a pillow, pillow covers, bed sheer and a bed canopy panel from China

Dear Ms. Polito:

In your letter dated September 27, 2000 you requested a classification ruling on behalf of Prestige Home Textiles, Inc..

You have submitted samples, representative swatches and construction details of four items. Item B is a pillow. The sample consists of a pillow form and a cover. The form is made from a woven cotton fabric stuffed with 95 percent feathers and 5 percent down filling. The cover is made from a 100 percent acetate woven fabric. The face panel contains a thin layer of polyester fiberfill and a nonwoven backing. The face panel is quilted in a diamond pattern and features small glass beads at the intersections of the quilt stitching. The back of the cover has an overlapping flap style closure and is secured by a single button. The pillow measures approximately 10 x 12 inches.

Item D is referred to as a bed sheer. It will be made from a 100 percent polyester woven fabric. The fabric may be printed with a star or floral designs. The bed sheer will be hemmed on all sides and will be imported in a 96 x 92 inch queen size and a 112 x 94 inch king size. The bed sheer is designed to be placed over a bedspread to add additional color and design to the bedding d├ęcor. It will be considered a bedspread. Item E is a bed canopy panel. It will be made from the same fabric as the bed sheer. The construction diagram depicts a tab top curtain panel that will measure 90 x 72 inches. The eight adjustable tabs will be used to secure the panel to the frame of a canopy bed.

Item C is referred to as a pillow sham. The submitted sample consists of two pillow covers designed and imported as a single unit. The sham measures 26 inches square. The inner cover is made from a plain white 100 percent cotton woven fabric and the outer cover is made from a pale green 100 percent polyester woven sheer fabric. The two layers are not connected in order to facilitate cleaning. Both covers have overlapping flaps on one side. The inner cotton layer is secured with a three button closure and the outer polyester layer is secured with a two button closure. The sham is considered a composite article. As neither layer imparts the essential character, the sham will be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (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: other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the bed sheer will be 6304.19.2000, HTS, which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of man-made fibers: other. The duty rate will be 9.1 percent ad valorem.

The applicable subheading for the bed canopy panel will be 6303.92.2000, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other. The duty rate will be 11.9 percent ad valorem.

The applicable subheading for the sham will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.8 percent ad valorem.

The bed sheer, bed canopy panel and pillow cover fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Presently, the subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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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