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NY J80539

February 14, 2003

CLA-2-63:RR:NC:TA:349 J80539


TARIFF NO.: 6304.92.0000

Mr. James H. Vogland
Parkland Design, Inc.
P.O. Box 1136
Saint Helens, OR 97051

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

Dear Mr. Vogland:

In your letter dated January 28, 2003 you requested a classification ruling.

The submitted sample is a pillow sham. The face of the sham and both sides of the flange are made from 55 percent cotton and 45 percent cotton woven fabric. The back is comprised of two panels that are made from a sheer 100 percent polyester woven fabric. The sham has an overlapping flap closure. The front of the instant sample contains an embroidered logo. However, you have indicated that another version of the sham will have a plain surface. The sham measures approximately 23 x 32 inches. In this case the face fabric of the pillow sham provides the essential character of this item. As requested the sample is being returned.

The applicable subheading for the pillow sham 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 6.4 percent ad valorem.

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