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NY L80779

November 24, 2004

CLA-2-63:RR:NC:TA:349 L80779


TARIFF NO.: 6302.40.2020; 6304.91.0070

Ms. M. Susan Lyons
Pier 1 Imports (U.S.), Inc.
301 Commerce Street, Suite 600
Fort Worth, TX 76102

RE: The tariff classification of a coaster and placemat from China.

Dear Ms. Lyons:

This letter replaces New York Ruling Letter (NY) L80354, which you recently received. The sku numbers were reversed in your original request. A corrected letter follows.

The instant sample, identified as a paper coaster sku 2047927, is a textile coaster. You will also be importing a placemat (sku 2047914). A sample of the placemat was not submitted. The coaster is made from 100 percent paper yarn. Two yarns are twisted together then crocheted to form the coaster. It is circular in shape and measures approximately 4 inches in diameter. The edges contain plastic beads. The placemat will be made in the same manner as the coaster.

 The applicable subheading for the placemat will be 6302.40.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: table linen, knitted or crocheted: otherother. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the coaster will be 6304.91.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted other: other: other. The duty rate will be 5.8 percent ad valorem.

The placemat falls within textile category designation 666. The coaster falls within textile category designation 899. Based upon international textile trade agreements the placemat from China is subject to quota and the requirement of a visa.

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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