CLA-2-63:RR:NC:TA:349 C83995
Mr. Tom Mansfield
Baby Needs, Inc.
P.O. Drawer 2197
Burlington, NC 27216
RE: The tariff classification of pillowcases, blankets, bible covers, keepsake holder and bonnet from China.
Dear Mr. Mansfield:
In your letter dated January 27, 1997 you requested a classification ruling.
Style no. 74900 and Style no. 74902 are pillowcases made from 65 percent polyester and 35 percent cotton woven fabric. Three edges are sewn and the fourth has a slit opening used to accommodate the insertion of a pillow. They both measure 12 x 18 inches. The top portion of the open end of Style no. 74902 is finished with strips of eyelet embroidered fabric and a ribbon trim. Style no. 74900 is plain.
Style no. 88601 is a receiving blanket made from 65 percent polyester and 35 percent cotton woven fabric. It measures 30 x 40 inches and the edges are finished with a overcast stitch. One corner of the blanket contains a strip of eyelet embroidery with a piece of ribbon inserted through the eyelets. Style no. 87600 is a blanket made from 100 percent cotton woven fabric and it measures 20 x 22 inches. The edges are finished with a blue colored satin binding.
Style no. 97110 and Style no. YB18CV are bible book covers. Style no. 97110 is made from 100 percent cotton woven fabric. The inside features sleeves at either end into which a book may be slipped into. The edges are finished with a battenberg lace trim. Style no. YB18CV is made from 65 percent polyester and 35 percent cotton woven fabric. It is constructed in the same manner as Style no. 97110 and features a flower and ribbon applique, eyelet embroidery and a lace like trim.
Style no. 97112 is a textile keepsake holder for a baby's lock of hair. It is made from 100 percent cotton woven fabric. Three sides are sewn while one side is open and trimmed with battenberg lace.
Style no. 97111 is an infant's hat with a woven cotton crown, trimmed with battenberg lace and satin ribbon ties.
The applicable subheading for the embroidered pillowcase, Style no. 74902, will be 6302.32.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work... pillowcases, other than bolster cases: not napped. The duty rate will be 16.2 percent ad valorem.
The applicable subheading for the plain pillowcase, Style no. 74900, will be 6302.32.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... pillowcases, other than bolster cases: not napped. The duty rate will be 12.4 percent ad valorem.
The applicable subheading for the receiving blanket, Style no. 88601, will be 6301.40.0010, HTS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers... woven. The duty rate will be 11.2 percent ad valorem.
The applicable subheading for the cotton blanket, Style no. 87600, will be 6301.30.0010, HTS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of cotton... woven. The duty rate will be 9.1 percent ad valorem.
The applicable subheading for the book covers, Style nos. 97110 and YB18CV and the keepsake holder, Style no. 97112, will be 6307.90.9989, HTS, which provides for other made up articles... other. The duty rate will be 7 percent ad valorem.
The applicable subheading for the hat, Style no. 97111, will be 6505.90.2030, HTS, which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: other: of cotton, flax or both: not knitted: certified hand-loomed and folklore products; and headwear of cotton, for babies. The duty rate will be 7.8 percent ad valorem.
Styles nos. 74900, 74902 and 88601 fall within textile category designation 666. Style no. 87600 falls within textile category designation 369 and Style no. 97111 falls within textile category designation 239. 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division