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NY J88376

September 18, 2003

CLA-2-63:RR:NC:TA:349 J88376


TARIFF NO.: 6304.92.0000; 6302.31.9040

Ms. Barbara Moore
The Janel Group
150-14 132nd Avenue
Jamaica, NY 11434

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

Dear Ms. Moore:

In your letter dated September 4, 2003 you requested a classification ruling on behalf of Crystal-Kobe Ltd.

You submitted two samples. Style JJ-1 is a pillow sham made from 100 percent cotton woven fabric. All of the edges are hemmed. The sham measures approximately 24 x 30 inches. The back portion of the pillow sham features an overlapping flap closure and the edges are finished with a flange or picture frame effect.

Style JJ-2 is a pillow protector made from 100 percent cotton woven fabric. Three of the edges are sewn. There is a zipper sewn along the fourth edge, used to accommodate the insertion of a pillow. The pillow protector measures approximately 20 x 26 inches. As requested the samples are 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 applicable subheading for the pillow protector will be 6302.31.9040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped pillowcovers. The rate of duty will be 6.8 percent ad valorem.

The pillow sham and pillow protector fall within textile category designation 369. Based upon international textile trade agreements the pillow protector from China is 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 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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