CLA-2-63:RR:NC:TA:349 B84450

Ms. Kim Miller
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, Tenn. 38130-0250

RE: The tariff classification of slipcovers from China.

Dear Ms. Miller:

In your letter dated April 15, 1997 you requested a classification ruling on behalf of AFCO, Inc.

You submitted a picture of fitted slip covers. The covers will be made from 100 percent polyester knit fabric. They are available in a variety of seat styles (i.e. swivel rocker, sofa, recliner, ottoman) and different prints.

The applicable subheading for the slipcovers will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: other... other: knitted or crocheted... of man-made fibers. The duty rate will be 9.8 percent ad valorem.

The slipcovers falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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. 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 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 212-466-5854.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division