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NY I88802




December 12, 2002

CLA-2-63:RR:NC:TA:349 I88802

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 6304.93.0000

Ms. Leigh Emrick
US JHI Corporation
2224 Evergreen Rd., Ste. #2
Middleton, WI 53563

RE: The tariff classification of a wall hanging from China.

Dear Ms. Emrick:

In your letter dated November 21, 2002 you requested a classification ruling.

The instant item, identified as part number SG5853, is a wall hanging. Pictures of the wall hanging were enclosed with the ruling request. In your letter you refer to this item as a flag quilt, however, the item does not contain a filler and it is not considered a quilt. The wall hanging will be made from either 100 percent cotton or 60 percent polyester and 40 percent cotton woven fabric. The wall hanging will measure 38 x 48 inches. The face of the wall hanging has a patchwork design that represents the American flag. The back is plain and features five hang loops used to affix the item to a wall. The top and bottom of this item are irregular and present the appearance of a waving flag.

The applicable subheading for the cotton wall hanging 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 duty rate will be 6.5 percent ad valorem. Effective 2003 the duty rate will be 6.4 percent ad valorem.

The applicable subheading for the chief weight polyester wall hanging 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 duty rate will be 9.6 percent ad valorem. Effective 2003 the duty rate will be 9.4 percent ad valorem.

The cotton wall hanging falls within textile category designation 369. The wall hanging in chief weight polyester falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa restrictions.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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