The tariff classification of embroidered pictures and a pillow shell from China.

NY C83150 February 5, 1998 CLA-2-63:RR:NC:TA:349 C83150 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6304.99.3500; 6307.90.8945 Mr. Spencer Tse Ansley Collection Inc. 227 Union Ave. Suite C Holbrook, NY 11741 RE: The tariff classification of embroidered pictures and a pillow shell from China. Dear Mr. Tse: In your letter dated December 17, 1998 you requested a classification ruling. You have submitted a pillowshell and two embroidered items that are used as wallhangings. The base fabric of the embroidered pictures will be made in either 100 percent cotton woven fabric or 100 percent linen woven fabric. One picture contains an embroidered design of a bird and a flowers. The other picture contains an embroidered design of birds. Both pictures have been matted and one picture has been mounted in a picture frame. The pillow shell is made from 100 percent cotton woven fabrics. It is comprised of two pieces of fabric sewn together along three sides with an approximately 7 inch unfinished opening on the fourth side. The shell measures approximately 16 inches square. The front portion contains a star patchwork design. After importation the shell will be stuffed and sewn closed. As requested in your letter, the two embroidered pictures and the pillow shell are being returned. The applicable subheading for the embroidered pictures with a cotton base will be 6304.92.0000, 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 cotton. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the embroidered pictures with a linen base will be 6304.99.3500, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: of vegetable fibers (except cotton): other. The duty rate will be 12.2 percent ad valorem. The applicable tariff provision for the pillow shell will be 6307.90.8945, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton... pillow shells, of cotton. The duty rate will be 7 percent ad valorem. The cotton base embroidered pictures and the pillow shell fall within textile category designation 369. The linen base embroidered picture falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The linen base embroidered picture is only subject to the requirement of a visa. 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. Your inquiry does not provide enough information for us to give a classification ruling on the unfinished needlepoint, the needlepoint kit and the embroidery kit. Samples of the needlepoint kit and embroidery kit were not received. In order to provide you with a ruling, we need to examine these items. Please submit samples of both kits in their imported condition. For the unfinished needlepoint please answer the following questions. What additional work will be performed on the "unfinished needlepoint"? Will any additional needlework be done to the oval needlepoint area? Does the finishing process consist of removing the extra canvas and converting the needlework into another item, such as a pillow cover, seat cushion, picture, etc.? Please return the needlepoint sample with your resubmission. 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