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NY J88208

September 12, 2003

CLA-2-63:RR:NC:TA:349 J88208


TARIFF NO.: 6304.92.0000

Ms. Joel G. McClure
Restoration Hardware
2391 West Winton Avenue
Hayward, CA 94545

RE: The tariff classification of a cover from India.

Dear Ms. McClure:

In your letter dated August 21, 2003 you requested a classification ruling.

The instant sample, described as a box spring sheet, is a cover for a box spring. It is made similar to a fitted sheet and is comprised of a main top panel with side panels sewn along the edges. The cover is made from 100 percent cotton woven fabric. The main panel is a plain fabric. The sides have a yarn dyed stripe pattern and the lower edges are elasticized. The enclosed sample measures 59 x 79 inches and the side panels measures 15 inches in width. This item serves as a decorative cover for a box spring.

The applicable subheading for the cover 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 cover falls within textile category designation 369. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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