The tariff classification of duvet covers from India.

NY C82824 January 9, 1998 CLA-2-63:RR:NC:TA:349 C82824 CATEGORY: Classification TARIFF NO.: 6302.21.5050; 6302.21.9050 Ms. Amy Sperber Delias 435 Hudson Street New York, NY 10014 RE: The tariff classification of duvet covers from India. Dear Ms. Sperber: In your letter dated December 17, 1997 you submitted corrected information regarding Style numbers 50038 and 50020. This ruling amends New York Ruling Letter (NYRL) C81583 dated December 9, 1997. Corrected sketches and specifications for Style numbers 50038 and 50020 were submitted to this office. Both styles are printed duvet covers made from 100 percent cotton woven fabric. Style no. 50038 is now appliqued with two butterflies and Style no. 50020 is now plain. The corrections apply to only the style numbers mentioned. The remaining style numbers on NYRL C81583 are correct. The applicable subheading for Style number 50038 will be 6302.21.5050, HTS, which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped... other. The duty rate will be 22.6 percent ad valorem. The applicable subheading for Style number 50020 will be 6302.21.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... other. The duty rate will be 7.2 percent ad valorem. The duvet covers fall within textile category designation 362. Based upon international textile trade agreements products of India are subject to quota and 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. 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