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NY K84179

April 2, 2004
CLA-2-63.:RR:NC:TA:349 K84179


TARIFF NO.: 6304.91.0040; 6307.90.9889

Mr. James LaMontagne
Luv Rugs Inc.
21565 Guadalajara Ave.
Boca Raton, FL 33433

RE: The tariff classifications of a textile furnishing and mat for pets from Korea and China.

Dear Mr. LaMontagne:

In your letter dated March 18, 2004 you requested a classification ruling.

The instants samples, identified as “Luv Rugs”, are a textile furnishing and pet mat. Both items are constructed of two fabrics sewn together along the edges. Both items are heart shaped. The furnishing measures 50 x 34 inches. The pet mat measures 29 x 30 inches. The face side of both items is made from 81 percent acrylic and 19 percent polyester knit pile fabric. The back fabric is made from 100 percent polyester woven fabric. Although referred to as “Luv Rugs” the instant items do not exhibit the characteristics of a textile floor covering (i.e. thickness, stiffness, and strength) and will not be considered as such for classification purposes. The larger item is intended to be placed on a bed for decoration, similar to a throw. The smaller mat may be placed on a couch, bed or floor to protect those items from pet hair. It may also be used in a pet bed.

The applicable subheading for the textile furnishing will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing, articles, excluding those of heading 9404: other: knitted or crocheted of man-made fibers. The duty rate will be 5.8 percent ad valorem.

The applicable subheading for the pet mat will be 6307.90.9889, HTS, which provides for other made up articles, including dress patterns: other: other other: other. The duty rate will be 7 percent ad valorem.

The furnishing fall within textile category designation 666. Based upon international textile trade agreements products of Korea and 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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