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NY H87666

March 5, 2002

CLA-2-63:RR:NC:TA:349 H87666


TARIFF NO.: 6304.99.6030

Mr. Cicki Wallertz
Newport News, Inc.
711 Third Avenue
New York, NY 10017

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

Dear Mr. Wallertz:

In your letter dated February 6, 2002 you requested a classification ruling.

The instant sample, identified as style/item S02-40-267, is a pillow sham. The sham has an overlapping flap on the back and a flange or picture frame effect along the edges. The front is made from a silk woven panel backed with a cotton woven fabric. The back and flange are made from rayon woven fabric. The sham measures approximately 23 x 30 inches. The sample is made from three different fabrics. As no single fabric imparts the essential character of the instant item; the pillow sham will be classified in the provision that occurs last in numerical order, in this case “silk”. As requested the sample is being returned.

The applicable subheading for the pillow sham will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: otherother: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 3.8 percent ad valorem.

The sham falls within a classification that is not assigned a textile category number and is therefore not subject to quota or visa restrictions.

The 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 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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