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NY J88636

September 12, 2003

CLA-2-63:RR:NC:TA:349 J88636


TARIFF NO.: 6304.92.0000

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

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

Dear Ms. Long:

In your letter dated August 29, 2003 you requested a classification ruling.

The submitted sample, identified as Product #139535 pattern “Bloom”, is a pillow sham. The face and back panels are made from 100 percent cotton woven fabric. The fabric is printed with a floral pattern. A 2-inch ruffle is sewn along the edges. A piece of piping cord has been inserted in the edge seam. The back of the sham features an overlapping flap closure. The instant standard size sham measures 20 x 26 inches. The pillow sham will also be made in a king size (20 x 36 inches) and European size (26 x 26 inches). 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 general rate of duty will be 6.4 percent ad valorem.

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