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NY I89897

January 31, 2003

CLA-2-63:RR:NC:TA:349 I89897


TARIFF NO.: 6304.99.3500; 4421.90.9740

Ms. Diane S. Long
Revman Industries, Inc.
P.O. Box 10026
Greenville, SC 29601 29603

RE: The tariff classification of pillow covers from India.

Dear Ms. Long:

In your letter dated January 14, 2003 you requested a classification ruling.

You submitted samples of pillow covers. Product #138321 is a pillow cover made from jute woven fabric. Both the face and back of the pillow cover are lined with a 100 percent cotton woven fabric. The edges of the cover contain a 2 inch knotted fringe. There are two seashells attached at the corners of the pillow cover. The back of the pillow cover has an overlapping flap closure. The item measures 26 inches square.

Product #138322 is a pillow cover. The face of the cover is made from wooden beads sewn together and stitched to cotton woven fabric. The back of the pillow cover is made from cotton woven fabric. The cover measures 9 x 14 inches. The back of the cover features an overlapping flap closure. The essential character of this product is imparted by the wood bead face. As requested the samples are being returned.

The applicable subheading for product #138321 will be 6304.99.3500, 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 other textile materials: other: of vegetable fibers: other. The duty rate will be 11.4 percent ad valorem.

The applicable subheading for product #138322 will be 4421.90.9740, HTS, which provides for other articles of wood, other, other. The rate of duty will be 3.3 percent ad valorem.

Articles classifiable under subheading 4421.90.9740, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

Product #138322 falls within textile category designation 899. Based upon international textile trade agreements products of India are not subject to quota or visa requirements.

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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