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NY K86085

June 7, 2004
CLA-2-63:RR:NC:TA:349 K86085


TARIFF NO.: 6304.91.0040

Ms. Pat Beals
Teetot & Company, Inc.
190 E. Crowther Ave., Suite D
Placentia, CA 92870

RE: The tariff classification of a bed canopy from China.

Dear Ms. Beals:

In your letter dated May 11, 2004 you requested a classification ruling.

The submitted sample, item # 48-048 “Cozy Canopy Deluxe”, is a bed canopy. The canopy is designed to be hung from a ceiling support and drape over a bed. The body of the canopy is made from 100 percent polyester knit fabric. The knit fabric is decorated with butterfly appliques and ribbons. Sewn to the top portion of the canopy is a pop open plastic ring that measures approximately 13 inches in diameter. The ring is covered with nylon. The canopy also features a small plastic ring that is sewn to the center of the large ring. This ring is used to attach the canopy to a ceiling support. The canopy is similar in design and construction to a mosquito net.

In your letter you suggest the canopy should be classified under heading 9505, HTS, as a toy. The bed canopy is a textile furnishing classifiable under heading 6304, HTS.

The applicable subheading for the canopy 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 bed canopy 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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