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NY 881818




January 28, 1993

CLA-2-63:S:N:N6: 349 881818

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 6304.93.0000

Mr. Aaron Niederman
Net Co.
P.O. Box 5326
Playa Del Rey, CA 90296

RE: The tariff classification of a tissue box cover from Mexico.

Dear Mr. Niederman:

In your letter dated January 3, 1993 you requested a tariff classification ruling.

The instant sample is a tissue box cover which when placed over a box of tissues will simulate a sofa with three pillows affixed to the back portion. It will be made of 100 percent cotton woven fabric and a blend of 50 percent polyester/ 50 percent cotton woven fabric. The pillows and the backrest portions of the cover are filled with synthetic fiber.

In your letter you mention the Maquilla Dora Program. However, in order to qualify for this program the fabric must be cut to size in the United States and shipped to Mexico for assembly.

The applicable subheading for the tissue box cover made of 100 percent cotton will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem .

The applicable subheading for the tissue box cover made of 50 percent polyester/ 50 percent cotton will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.6 percent ad valorem.

The tissue box cover of cotton falls within textile category designation 369 and the tissue box cover of polyester falls within textile category 666. Based upon international trade agreements, products of Mexico are subject to visa 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

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