CLA-2-63:S:N:N6:349 888613
Ms. Gloria Mostyn
101 Governor's Road, Apt. 723
Dundas, Ontario
Canada L9H 6L7
RE: The tariff classification of a challah cover and wallhanging
from Canada.
Dear Ms. Mostyn:
In your letter dated July 7, 1993, you requested a tariff
classification ruling.
You submitted a challah cover and a brochure. In your
letter, you also mention you will import a matzah cover and a
name hoop. The challah cover is comprised of an upper surface
made of silk woven fabric and an underside made of polyester
woven fabric. It measures approximately 17-1/2 inches by 21
inches, and the front has a floral design and Hebrew lettering
applied by hand with silk dye. The matzah cover will be
constructed in the same manner. The challah cover is made to
cover the Sabbath bread before blessing it and the matzah cover
is used to cover the matzah at Passover. The item identified in
your letter as a name hoop is a wallhanging. It is made the same
way as the challah cover with the exception of an oval hoop frame
and a metal hang loop used to hang the item on a wall. As
requested the sample is being returned.
The applicable subheading for the challah cover and matzah
cover will be 6302.59.0020, Harmonized Tariff Schedule of the
United States (HTS), which provides for bed linen, table linen,
toilet linen and kitchen linen: other table linen: of other
textile materials.. other. The rate of duty will be 10 percent
ad valorem.
The applicable subheading for the wallhanging will be
6304.99.6040, HTS, which provides for other furnishing articles,
excluding those of heading 9404: other: not knitted or crocheted,
of other textile materials: other: other: other: other. The rate
of duty is 6.4 percent ad valorem.
Goods classifiable under subheading 6302.59.0020, HTS,
which have originated in the territory of Canada, will be
entitled to a 5 percent rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations. Goods classifiable under subheading
6304.99.6040, HTS, will be entitled to a 3.2 percent rate of
duty.
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