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NY H82823

July 11, 2001

CLA-2-63:RR:NC:TA:349 H82823


TARIFF NO.: 6304.92.0000

Ms. Katie Mercatoris
P.O. Box 10038
Goldsboro, North Carolina 27532

RE: The tariff classification of a toilet lid cover and tank scarf from India.

Dear Ms. Mercatoris:

In your letter dated June 20, 2001 you requested a classification ruling.

The submitted samples are a toilet lid cover and tank scarf. Both items are made from cotton woven fabric. The cover contains a small amount of polyester fill. The cover is circular in shape and measures approximately 13 inches in diameter. The edges are finished with elastic. The tank scarf is rectangular in shape and measures approximately 7 x 18 inches.

In your letter, you indicate these items are sold as a “set”. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The toilet lid cover and tank scarf do not meet the qualifications of "goods put up in sets for retail sale" since they are classified within the same subheading.

The applicable subheading for the lid cover and tank scarf 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.

Both items fall within textile category designation 369. Based upon international textile trade agreements products of India are subject to 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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