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NY J86896




August 13, 2003

CLA-2-63:RR:NC:TA:349 J86896

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000; 6304.99.6030; 9404.90.2000

Mr. Prashanthi Shah
Taprobana Imports LLC.
4535 Casey Circle
Sugar Land, TX 77479

RE: The tariff classification of cushion covers and cushion from Sri Lanka and India.

Dear Mr. Shah:

In your letter dated July 23, 2003 you requested a classification ruling.

You submitted samples of two cushion covers and indicate that you will also import a filled cushion. The batik cover is made from 65 percent polyester and 35 percent cotton woven fabric. It measures 16 inches square. The back has an overlapping flap closure. The face of the cover has a bird and leaf batik design. The shell of the cushion will be made in the same manner as the batik cushion cover. It will be stuffed with polyester filler and sewn closed. The cover and cushion will be made in Sri Lanka.

The second cover, referred to as an embroidered cushion cover, is made from 100 percent silk woven fabric. It measures 16 inches square. The back has an overlapping flap closure. The face of the cover contains embroidery and glass discs. This cover is made in India.

The applicable subheading for the batik cover 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 duty rate will be 9.4 percent ad valorem.

The applicable subheading for the embroidered cover will be 6304.99.6030 HTS, which provides for other furnishing articles, excluding those of heading 9404: other: other: otherother: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 3.5 percent ad valorem.

The applicable subheading for the cushion will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

The batik cover falls within textile category designation 666. Based upon international textile trade agreements products of Sri-Lanka are not subject to quota or visa requirements.

Presently, subheadings 6304.99.6030 and 9404.90.2000 are not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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