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
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
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
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
Each item in the "Gift Set" is separately classifiable under
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
Customs Service, which is available for inspection at your local
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
Jean F. Maguire
New York Seaport