K82475 K8 Ruling Active

The tariff classification of a pillow cover, table runner, wall hanging and shawl/scarf from Ethiopia.

Issued January 29, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.99.6020, 6214.40.0000, 6302.53.0030

Headings: 6302, 6214, 6304

Product description

You indicate that the pillow cover, table runner and wall hanging will be made from 65 percent rayon and 35 percent cotton hand woven fabric. The pillow cover will be available in 16 inch square, 18 inch square, 20 inch square or 12 x 18 inches sizes. The table runner will measure from 14 x 36 inches to 14 x 96 inches. The wall hanging will be used as a decorative accessory. The shawl will measure 22 x 72 inches and the scarf measures 8 x 52 inches. They will be made from 65 percent rayon and 35 percent cotton woven fabric.

CBP rationale

The applicable subheading for the pillow cover and wall hanging will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The applicable subheading for the table runner will be 6302.53.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers… other. The applicable subheading for the scarf and shawl will be 6214.40.0000, HTS, which provides for scarves, shawls, mufflers, mantillas, veils and the like: of artificial fibers.

Full text

NY K82475 January 29, 2004 CLA-2-63:RR:NC:TA:349 K82475 CATEGORY: Classification TARIFF NO.: 6304.99.6020; 6302.53.0030; 6304.99.6020; 6214.40.0000 Ms. Ellen Dorsch Creative Women 70 East Shore North Grand Isle, Vermont 05458 RE: The tariff classification of a pillow cover, table runner, wall hanging and shawl/scarf from Ethiopia. Dear Ms. Dorsch: In your letter dated January 8, 2004 you requested a classification ruling. You will be importing a pillow cover, table runner, wall hanging and shawl/scarf. A sample of the shawl/scarf was submitted with your request. You indicate that the pillow cover, table runner and wall hanging will be made from 65 percent rayon and 35 percent cotton hand woven fabric. The pillow cover will be available in 16 inch square, 18 inch square, 20 inch square or 12 x 18 inches sizes. The table runner will measure from 14 x 36 inches to 14 x 96 inches. The wall hanging will be used as a decorative accessory. The shawl will measure 22 x 72 inches and the scarf measures 8 x 52 inches. They will be made from 65 percent rayon and 35 percent cotton woven fabric. The applicable subheading for the pillow cover and wall hanging will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The duty rate will be 3.2 percent ad valorem. The applicable subheading for the table runner will be 6302.53.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers… other. The duty rate will be 11.3 percent ad valorem. The applicable subheading for the scarf and shawl will be 6214.40.0000, HTS, which provides for scarves, shawls, mufflers, mantillas, veils and the like: of artificial fibers. The rate of duty will be 5.3 percent ad valorem. The Trade and Development Act of 2000, which was signed into law on May 18, 2000, authorized a new trade and investment policy for sub-Saharan Africa. The provides for duty free treatment for imports of certain textile and apparel products of beneficiary sub-Saharan African countries, including handloomed, handmade, or folklore articles that are certified as such by competent authorities of the beneficiary country. Executive Order 13191 dated January 17, 2001 authorized the Committee for the Implementation of Textile Agreements (CITA) to consult with beneficiary countries and to determine which particular textile and apparel goods shall be treated as handloomed, handmade, or folklore articles. Per a January 25, 2001 Federal Register Notice (66 FR 7837), the President delegated the Office of the United States Trade Representative (USTR) the authority to direct Customs to ensure that textile and apparel articles described in Section 112 of the Act are entered, or withdrawn from warehouse, for consumption accompanied by an appropriate export visa when preferential tariff treatment is claimed with respect to such articles. Grouping 9 of this visa arrangement is for handmade, handloomed, or folklore articles. Please note that no handloomed fabrics, hand made articles made of hand loomed fabrics or folklore items from Ethiopia have been designated at this time. 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, National Commodity Specialist Division

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