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NY H86114

December 14, 2001

CLA-2-63:RR:NC:TA:349 H86114


TARIFF NO.: 6304.11.1000; 6304.91.0020

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a bedspread and shams from China.

Dear Ms. Dorfman:

In your letter dated September 4, 2001, received by our office on December 7, 2001, you requested a classification ruling on behalf of LTD. Commodities Inc.

The submitted sample, described as item#103399 and code# RJC-ROK, is a bedspread. The bedspread is made from 100 percent cotton crochet fabric. All of the edges are scalloped. The instant spread measures 110 x 80 inches. This spread will also be made in a 76 x 86 inch and 86 inches square size. It is dusty rose in color and will also be available in ecru. You indicate that you will also be importing pillow shams made from the same construction as the bedspread, with the exception of a solid backing fabric. It will be imported in a standard 30 x 24.5 inch size. The bedspread and shams will be separately packed. As requested the sample is being returned.

The applicable subheading for the bedspread will be 6304.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: knitted or crocheted: of cotton. The duty rate will be 12.5 percent ad valorem. Effective 2002 the duty rate will be 12.3 percent ad valorem.

The applicable subheading for the pillow sham will be 6304.91.0020, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted of cotton. The duty rate will be 7.5 percent ad valorem. Effective 2002 the duty rate will be 6.9 percent ad valorem.

The bedspread falls within textile category designation 362. The pillow shams fall 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.

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 646-733-3043.


Robert B. Swierupski

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