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NY K83328

March 9, 2004
CLA-2-63:RR:NC:TA:349 K83328


TARIFF NO.: 6304.92.0000

Mr. Kirit Patel
Venus Home Fashions
P.O. Box 50580
Irvine, CA 92619-0580

RE: The tariff classification of pillow shams from India, China or Pakistan.

Dear Mr. Patel:

In your letter dated February 17, 2004 you requested a classification ruling.

The instant samples, identified as sample A and B, are pillow shams. The shams are made from 100 percent cotton woven fabric. The back portion of the pillow shams features an overlapping flap closure that is either on the center (sample A) or toward one side (sample B). The edges are finished with a flange or picture frame effect. There is a plain or a satin stitch along the inner edge of the flange. The shams measure approximately 25 x 39.5 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 6.3 percent ad valorem.

The pillow sham falls within textile category designation 369. Based upon international textile trade agreements products of India, China and Pakistan 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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