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NY H83348

July 5, 2001

CLA-2-63:RR:NC:TA:349 H83348


TARIFF NO.: 9404.90.8040

Mr. Bill Sullivan
MSAS Global Logistics Inc.
248-06 Rockaway Blvd.
Jamaica, NY 11422

RE: The tariff classification of a pillow sham from Indonesia.

Dear Mr. Sullivan:

This letter replaces New York Ruling Letter (NY) H80392, which you recently received. The ruling did not indicate the style number. That omission has been corrected in the text below.

In your letter dated April 17, 2001 you requested a classification ruling on behalf of Newport News Inc.

The instant sample, style number S01-40-227, is a quilted pillow sham. The bedding sized sham is made from 100 percent cotton woven fabric. The face side consists of two layers of fabric stuffed with a polyester filler. Quilt stitching extends through all three layers creating a floral pattern. The back features a slit opening with a button closure. The sham features a padded edged that creates a picture frame effect. The sham measures approximately 24.5 x 30 inches and is designed to encase a standard size bed pillow. The back has a four button overlapping flap closure. As requested the sample is being returned.

The applicable subheading for the pillow sham will be 9404.90.8040, Harmonized Tariff Schedule of the United States (HTS), 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work other. The duty rate will be 4.6 percent ad valorem.

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

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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