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NY R00024

September 17, 2003

CLA-2-63:RR:NC:TA:349 R00024


TARIFF NO.: 6304.92.0000

Mr. Jeff Morse
L. Kee and Company (Keeco)
543 Forbes Blvd.
South San Francisco, CA 94118

RE: The tariff classification of pillow shams from China.

Dear Mr. Morse:

In your letter dated September 4, 2003 you requested a classification ruling.

You will be importing pillow shams identified as item numbers 081011B83BLU, 081011B85BLU, 0-8227-83ECRX and 0-8227-85ECRX. Photos of the front and back of item numbers 081011B83BLU and O-8227-ECRX were included with your request. All of the shams will be made from 100 percent cotton woven fabric. The face sides of the shams have an embroidered floral design. The reverse sides of the shams feature a slit opening. A ruffle has been sewn along the edges. Item numbers 081011B83BLU and O-8227-83ECRX will measure 21 x 27 inches. Item numbers 081011B85BLU and O-8227-85ECRX will measure 21 x 37 inches.

The applicable subheading for the shams 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 pillow shams falls within textile category designation 369. 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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