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NY 885586




May 17, 1993

CLA-2-63:S:N:N6:349 885586

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000; 4911.99.8000; 4202.92.3030; 3924.90.5500; 9609.10.0000; 4008.21.0000

Mr. James Redman
Patrick Powers Customs Brokers Inc.
Post Office Box 30155
JFK Airport Station
Jamaica, NY 11430

RE: The tariff classification of a "Pillow Case", a "Wall Hanging", a "Wall Scroll", and a "Gift Set" from Taiwan.

Dear Mr. Redman:

In your letter received by this office on April 26, 1993, on behalf of S.P. International, Jersey City, New Jersey, you requested a classification ruling.

The following samples were submitted:

1. A "Pillow Case". It is a pillow cover made of 65 percent polyester and 35 percent cotton woven fabric and measures approximately 11 3/4" x 12". It is completely stitched on all sides and has a zipper opening bordering one edge. Printed on one side are Chinese characters.

2. A "Wall Hanging". It is a wall banner with a poem printed in Chinese characters. The article is composed of 65 percent polyester and 35 percent cotton fabric and measures approximately 32 3/4" x 18 13/16".

3. A "Wall Scroll". It is a wall hanging with a braided textile cord loop. It is constructed of 65 percent polyester and 35 percent cotton fabric. The two horizontal ends are folded and sewn with a wooden dowel inserted.

4. A "Gift Set" which consists of:

(A) A photo album made of a cardboard base covered with 100 percent cotton woven fabric with plastic inserts. The album is held together with two metal screws.

(B) A zippered pouch constructed of 65 percent polyester and 35 percent cotton woven fabric. It measures approximately
7 inches long.

(C) Two wooden framed lead pencils.

(D) A rectangular shaped compact rubber eraser.

Your inquiry does not provide enough information for us to give a classification ruling on the "News Rack". Your request for a classification ruling should include a value breakdown of the components in the rack.

The applicable subheading for the "Pillow Case" will be 6304.93.0000, 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 synthetic fibers. The rate of duty will be 10.6 percent ad valorem.

The applicable subheading for the "Wall Hanging" and "Wall Scroll" will be 4911.99.8000, HTS, which provides for other printed matter, including printed pictures and photographs: Other: Other: Other. The rate of duty will be 4.9 percent ad valorem.

Each item in the "Gift Set" is separately classifiable under the following:

The applicable subheading for the photo album will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the zippered pouch will be 4202.92.3030, HTS, which provides for travel, sports and similar bags: With outer surface of textile materials: Other: Other: Of man-made fibers: Other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the pencil will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

The applicable subheading for the eraser will be 4008.21.0000, HTS, which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: Of noncellular rubber: Plates, sheets and strip. The rate of duty will be 3.4 percent ad valorem.

The "Pillow Case" falls within textile category designation 666 and the zippered pouch falls within textile category designation 670. Based upon international textile trade agreements, products of Taiwan are subject to quota and visa requirements.

The designated textile and apparel category 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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