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NY H81708

June 19, 2001

CLA-2-63:RR:NC:TA:349 H81708


TARIFF NO.: 6302.92.0000

Mr. Brian White
Williams-Sonoma, Inc.
International Operations
151 Union Street - 7th Floor
San Francisco, CA 94111

RE: The tariff classification of pillow covers from China

Dear Mr. White:

In your letter dated May 18, 2001 you requested a classification ruling.

You submitted three pillow covers referred to as “Keepsake Holiday Pillow Covers”. The covers measure 18 inches square and have a zippered opening along one side. Keepsake pillow covers “Ornament”, SKU # 4028338, and “Christmas Tree”, SKU # 4028353, are made from 100 percent cotton woven velvet-like fabric. The face sides of these covers feature embroidery and appliques made from silk woven fabric and the cotton velvet fabric. The appliqued designs are a Christmas tree ornament and a Christmas tree. The Keepsake pillow cover “Heart”, SKU # 4028346, features a patchwork face side with embroidery and an appliqued heart design. The back and part of the face side is made from 100 percent cotton woven velvet-like fabric. The center of the face side is made from a 12.5-inch square of woven silk fabric. The appliqued heart is made from silk fabric. The samples will be returned as requested.

The applicable subheading for the Keepsake pillow cover “Heart”, SKU # 4028346, 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 6.6 percent ad valorem.

The pillow cover 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.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.

We are can not provide you with a classification ruling on the “Ornament” and “Christmas Tree” pillow covers ,SKU numbers 4028338 and 4028353, because we are precluded from issuing a ruling letter by the provisions of Sections 152.16 and 177.7 of the Customs Regulations (19 C.F.R. 152.16 and 177.7).

In Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the Court of International Trade issued a decision on the scope of the term “festive articles.” The time within which an application for rehearing or appeal may be filed has not yet expired. Since the classification of the articles which are the subject of this request for a ruling may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling in this case.

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section.

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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