CLA-2-63:S:N:N6:349 886923
Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004
RE: The tariff classification of a chair cushion shell from
China.
Dear Mr. Crowley:
In your letter dated June 2, 1993, on behalf of Town and
Country Linen Corporation you requested a tariff classification
ruling.
The submitted chair cushion shell is made of 100 percent
cotton woven fabric. The shell is comprised of two pieces of
fabric sewn together along three sides with a 12 inch opening on
the fourth side. There is a 1-1/2 inch ruffle sewn around three
sides. It measures approximately 20 inches square and will also
be imported in an 18 inch square version. There are two fabric
ties at the edge of the shell which will be used to attach the
finished shell to a chair. After importation the shell will be
stuffed and sewn closed. As requested the sample is being
returned.
The applicable subheading for the chair cushion shell will
be 6307.90.8945, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles, including dress
patterns: other: other: surgical towels: cotton towels of pile or
tufted construction; pillow shells, of cotton... pillow shells,
of cotton. The rate of duty will be 7 percent ad valorem.
The shell falls within textile category designation 369.
Based upon international trade agreements, products of China are
subject to visa and quota requirements.
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. Since part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes, to
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report On
Current Import Quotas (Restraint Levels),an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport