The tariff classification of a duvet cover from China.

NY F84146 April 4, 2000 CLA-2-63:RR:NC:TA:349 F84146 CATEGORY: Classification TARIFF NO.: 6302.31.5050 Ms. Flora Yee Williams-Sonoma, Inc. 100 North Point Street San Francisco, CA 94133 RE: The tariff classification of a duvet cover from China. Dear Ms. Yee: In your letter dated March 7, 2000 you requested a classification ruling. The submitted sample, reference number 3687464, is a patchwork duvet cover. The back is made from a 100 percent cotton woven velvet-like fabric. The patchwork front portion is comprised of 100 percent cotton woven velvet-like fabrics and decorative square patches. These decorative patches are composed of a man-made fiber non-woven fabric overlaid with different polyester ribbons. These squares also feature embroidery. The vast majority of the patchwork side is made from the cotton fabric. The submitted cover measures 86 inches square. It is sewn along all four sides and has an opening near one edge that features a button type closure. The duvet cover will be imported in twin, full/queen and king sizes. As requested the sample is being returned. The applicable subheading for the duvet cover will be 6302.31.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… other. The duty rate will be 22.1 percent ad valorem. The cover falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division