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NY J81478




March 4, 2003

CLA-2-63:RR:NC:TA:349 J81478

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000; 6304.92.0000

Ms. Tania Balog
Ranko Balog Co.
P.O. Box 92916
Los Angeles, CA 90009-2916

RE: The tariff classification of pillow shams from China.

Dear Ms. Balog:

In your letter dated February 24, 2003 you requested a classification ruling.

You submitted samples of five pillow shams. Style Stratton is a European size pillow sham. The face panel is made from 100 percent polyester jacquard woven fabric. The back panel is made from 65 percent polyester and 35 percent cotton woven fabric. It has an overlapping flap closure on the back and a 3-inch flange or picture frame effect along the edges. The edges are finished with a textile cord.

Style Valencia is a standard size sham. This sham is constructed from the same fabrics as style Stratton. It features a 3-inch flange or picture frame effect along the edges that is finished with a cord. The back features an overlapping flap closure.

Style Dylan is a standard size sham. The face side is made from 55 percent polyester and 45 percent cotton jacquard woven fabric. The back panel is made from 65 percent polyester and 35 percent cotton woven fabric. It has an overlapping flap closure on the back and a 3-inch flange or picture frame effect along the edges. The edges are finished with a textile cord.

Two pillow shams are referred to as Style Coronation. The shams are made from 100 percent cotton woven fabric. Both shams have an overlapping flap closure on the back. One sham
is a European size. It features a 2-inch flange or picture effect along the edges. The fabric is printed with a stripe pattern. The other sham is a standard size with a 3-inch flange. The face features a floral printed design while the back is a solid color. The edges are finished with a piping cord.

The applicable subheading for the Styles Stratton, Valencia and Dylan will be 6304.93.0000, 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 synthetic fibers. The duty rate will be 9.4 percent ad valorem.

The applicable subheading for Styles Coronation will be 6304.92.0000, 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.

Styles Stratton, Valencia and Dylan fall within textile category designation 666. Styles Coronation 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.

Sincerely,

Robert B. Swierupski
Director,

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