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NY K80234

November 20, 2003
CLA-2-94:RR:NC:TA:349 K80234


TARIFF NO.:9404.90.9536

Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016

RE: The tariff classification of a pillow sham from India

Dear Ms. Abustan:

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

You submitted a sample of a quilted pillow sham. The sham measures 20 x 30 inches. The sham is made from 55 percent linen and 45 percent cotton woven fabric. The face side consists of a layer of the woven fabric and a cotton back stuffed with a polyester filler. An embroidered stitch in a square pattern extends through all three layers of the face panel. The back features an overlapping flap closure.

The applicable subheading for the pillow sham will be 9404.90.9536, Harmonized Tariff Schedule of the United States (HTS), mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other with outer shell of other textile materials: other. The duty rate will be 8 percent ad valorem.

The sham falls within textile category designation 899. Based upon international textile trade agreements products of India are not subject to quota or visa restrictions.

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.


Robert B. Swierupski

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