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NY M80477




February 23, 2006

CLA-2-63:RR:NC:TA:349 M80477

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Ms. Jennifer Parker
World Commerce Services, LLC
830 Dillon Drive
Wood Dale, IL 60191

RE: The tariff classification of a sham, neck roll cover, throw pillow cover and a breakfast throw pillow cover from Pakistan

Dear Ms. Parker:

In your letter dated February 10, 2006 you requested a classification ruling on behalf of 1888 Mills.

You submitted samples of a sham, neck roll cover, square throw pillow cover and a breakfast throw pillow cover all identified as T200 accessories. These items may be imported separately or as part of a retail set. All of the items are made from a plain white, non-napped 55 percent cotton and 45 percent polyester woven fabric. The sham is sized to fit a standard sized bed pillow. The back of the pillow sham has an overlapping flap closure and the edges are finished with a flange or picture frame effect. A double row of satin stitch embroidery forms a large rectangle on the face of the sham. The neck roll cover is tubular in shape measuring approximately 21 inches long and 5.75 inches in diameter. The open ends feature strips of self-fabric that act as drawstring closures. Two rows of satin stitch embroidery are near the open ends.

The throw pillow cover measures approximately 20 inches square. It has an overlapping flap closure on the back and a double row of satin stitch embroidery forming a square on the face side. The breakfast throw pillow cover measures approximately 11 x 16.5 inches. It has an overlapping flap closure on the back. Two rows of satin stitch embroidery form a rectangle on the face side of the cover.

If imported as a set and packaged for retail sale, these four items would not qualify as “goods put up in sets for retail sale” as they are all classifiable within the same subheading.

The applicable subheading for the sham, neck roll cover, square throw pillow cover and a breakfast throw pillow cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The sham, neck roll cover, square throw pillow cover and a breakfast throw pillow cover fall within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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