The tariff classification of a textile furnishing from Japan

N041280 October 23, 2008 CLA-2-63:OT:RR:E:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6304.93.0000; 6304.99.6020 Mr. Yuan Der Ho Jimhoyd LLC P.O. Box 206 San Mateo, CA 94401 RE: The tariff classification of a textile furnishing from Japan Dear Mr. Ho: In your letter dated October 9, 2008 you requested a classification ruling. The item you will be importing, identified as a “Furoshiki,” is a multiple purpose textile furnishing. Samples were examined on previous submission. It will be made from either 100 percent cotton, 100 percent polyester or 100 percent rayon woven fabric. The “Furoshiki” will be available in various sizes ranging from 35 x 35 centimeters up to 230 x 230 centimeters. It has multiple uses that include a napkin, tablecloth, wall décor, gift wrapping and scarves. The applicable subheading for a cotton “Furoshiki” 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 general duty rate will be 6.3 percent ad valorem. The applicable subheading for the polyester “Furoshiki” will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem. The applicable for the rayon “Furoshiki” will be 6304.99.6020, HTSUS, which provide for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The rate of duty will be 3.2 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 cotton “Furoshiki” falls within textile category 369. The “Furoshiki” made from either polyester or rayon falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 National Commodity Specialist Division