CLA-2-63:RR:NC:TA:349 D82359
9404.90.9555
Mr Marvin Turner
Hellmann International Forwarders, Inc.
2551 Santa Fe Avenue
Redondo Beach, CA 90278
RE: The tariff classification of coasters, a fabric covered box,
picture frame, napkin rings and a pillow sham from Taiwan,
Hong Kong, India and the Philippines
Dear Mr. Turner:
In your letter dated September 14, 1998 you requested a
classification ruling on behalf of WC Designs.
You have submitted samples of five different items. The first
item consists of a set of six coasters. The coasters measure
approximately 4.75 inches square and are made from a chief weight
polyester woven fabric. They are hemmed on all sides and feature
an embroidered seahorse design. The coasters are packed in a
fabric covered cardboard box which is used for display and storage
of the coasters. In some instances, the coasters will be imported
without the box.
The second item is a cylindrical cardboard box covered with a
60 percent cotton and 40 percent polyester woven fabric. The box
and lid measures approximately 5.25 inches in height and 7 inches
in diameter. This fabric covered box may also be made with a chief
weight man-made fiber fabric. The third item is a picture frame
packed in a gift box. Both the frame and the box are made from
cardboard and are completely covered with a 70 percent cotton and
30 percent polyester woven fabric. The picture frame measures
approximately 7.5 inches square.
The fourth item is a set of four napkin rings. The rings are
made from a rayon cord that has been twisted to form the ring. A
tassel is attached to each ring. The napkin rings are packed in a
fabric covered cardboard box which is used for display and storage
of the napkin rings. The last item is a pillow sham made from a
woven, velvet like fabric. You state that the sham is completely
made of 100 percent polyester. The approximately 29 x 35 inch sham
is designed to fit a standard sized bed pillow. The sham has an
overlapping flap closure on the back and the front panel is stuffed
with a layer of fiberfill.
The applicable subheading for the coasters with or without the
fabric covered display box 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
10.1 percent ad valorem.
The applicable subheading for the chief weight cotton or chief
weight man-made fiber fabric covered circular box and the picture
frame will be 6307.90.9989, HTS, which provides for other made up
articles: other: other: other. The duty rate will be 7 percent ad
valorem.
The applicable subheading for the napkin rings will be
5609.00.3000, HTS, which provides for articles of yarn, strip or
the like of heading 5404 or 5405, twine, cordage, rope or cables,
not elsewhere specified or included: of man-made fibers. The duty
rate will be 7.2 percent ad valorem.
The applicable subheading for the pillow shams will be
9404.90.9555, HTS, which provides for mattress supports; articles
of bedding and similar furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted with springs or
stuffed or internally fitted with any material or of cellular
rubber or plastics whether or not covered: other: other: other:
other: of man-made fibers. The duty rate will be 11.6 percent ad
valorem.
The coaster set and the pillow sham fall within textile
category designation 666. Based upon international textile trade
agreements products of the above countries are subject to quota and
the requirement of a visa. The fabric covered circular box, fabric
covered picture frame and the napkin ring set are classified within
subheadings that are not currently assigned textile category
designations and are therefore not subject to quota and visa
restrictions.
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. 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 the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division