CLA-2-95:S:N:N6:343 890229
Ms. Elizabeth B. Beauchamp
5347 Bowmanville
Chicago, Illinois 60625
RE: The tariff classification of hand-embroidered articles from
Mexico.
Dear Ms. Beauchamp:
In your letter dated September 4, 1993, you requested a
classification ruling.
The following samples were submitted:
1. A Christmas gift bag/stocking made of 20 percent woven jute
fabric with 70 percent woven cotton lining. On one side is an
embroidered Christmas wreath and various embroidered designs. A
textile twisted cord forming a loop is attached to one side for
hanging.
2. An eyeglasses case made of 45 percent woven acrylic fabric
with woven cotton fabric lining. It has a flap closure that is
held closed by strips similar to the VELCRO brand loop fasteners.
On both sides of the article are embroidered flowers.
3. A coin purse made of 45 percent acrylic woven fabric with 45
percent cotton woven fabric lining. Attached along the sides is a
twisted textile cord which form a strap. The coin purse may or may
not have a twisted textile strap attached. It is being secured by
means of a flap with a metal snap closure.
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4. A cushion cover made of woven wool fabric wit embroided
designs on one side. The article is sewn together on two sides
with an opening on one side. A tassel is attached to each corner.
It measures approximately 14 1/4" x 14".
5. A Christmas bell pull made of cotton woven fabric.
Embroidered on one side is a Santa and a bag full of toys. Attached
in the top hem is a wooden dowel. A textile cord is
attached. Attached at the lower end is a metal
bell. The
article measures approximately 18 1/2" x 5
l/2".
The applicable subheading for the Christmas gift bag/stocking will
be
9505.10.5000, Harmonized Tariff Schedule of the United States
(HTS), which
provides for articles for Christmas festivities and
parts and accessories
thereof: Other: Other. The rate of duty will be
5.8 percent ad valorem.
The applicable subheading for the eyeglasses case and
coin purse, with
or without strap, will be 4202.32.9550, HTS, which provides
articles of a
kind normally carried in the pocket or in the
handbag, with outer surface of
textile materials, other, of man-made fibers. The
rate of duty will be 20
percent ad valorem.
The applicable subheading for the cushion cover will be
6304.99.6010, HTS, which provides for other furnishing articles,
excluding those of heading 9404: Other: Not knitted or crocheted,
of other textile materials: Other: Other, of wool or fine animal
hair. The rate of duty will be 6.4 percent ad valorem .
The applicable subheading for the bell pull will be
6304.92.0000, HTS, which provides for other furnishing articles,
excluding those of heading 9404: Other: Not knitted or crocheted,
of cotton. The rate of duty will be 7.2 percent ad valorem.
Textile products classified under subheading 6304.92.0000 and
6304.99.6010 are subject to a countervailing duty case (C-201-405).
The eyeglasses case and the coin purse fall within textile
category designation 670. The cushion cover falls within textile
category designation 469. The bell pull falls within textile
category designation 369. Based upon international textile trade
agreements, products of Mexico are subject to quota and visa
requirements.
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Articles classifiable under subheading 9505.10.5000, HTS, which
are products of Mexico, are entitled to duty free treatment under
the Generalized System of Preferences (GSP) upon compliance with
all applicable regulations.
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 surest 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 voter 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
New York Seaport