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NY J88832

October 7, 2003

CLA-2-63:RR:NC:TA:349 J88832


TARIFF NO.: 6307.90.9889; 6304.93.0000

Ms. Joyce E. Jones
American Pacific
3901 Gantz Road, Suite A
Grove City, OH 43123

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

Dear Ms. Jones:

In your letter dated September 11, 2003 you requested a classification ruling.

You submitted a sample of a comforter shell and pillow sham. Both items are made from 100 percent polyester woven fabric. The comforter shell is sewn along three sides with a full unfinished opening along the fourth. The pillow sham is measures approximately 20 x 26 inches. All four edges are sewn. The back panel has an overlapping flap closure. After importation the shell will be stuffed and sewn closed. As requested the samples are being returned.

The applicable subheading for the shell will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . .other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the sham will be 6304.93.0000, HTS which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.4 percent ad valorem.

The pillow sham falls within textile category designation 666. 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 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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