The tariff classification of a duvet cover from India

NY F87803 June 22, 2000 CLA-2-63:RR:NC:TA:349 F87803 CATEGORY: Classification TARIFF NO.: 6302.39.0030 Ms. Joyce Jones American Pacific Enterprises Inc. 3901 Gantz Road, Suite A Grove City, OH 43123 RE: The tariff classification of a duvet cover from India Dear Ms. Jones: In your letter dated May 26, 2000 you requested a classification ruling. You submitted a sample of a linen and cotton duvet cover. The cover measures approximately 88 x 90 inches. The face panel of the duvet cover features two horizontal and two vertical rows of triple pleats. The bottom and sides are sewn to create a flange effect. The back panel contains an opening with a seven button closure. You state that the duvet cover may be made from different fabrics. In one scenario, the face panel will be made from a 60 percent linen an 40 percent cotton woven fabric while the back panel will be made from a 100 percent cotton woven fabric. In the other scenario both panels will be made from the 60 percent linen an 40 percent cotton woven fabric. The sample will be returned as requested. The applicable subheading for the duvet cover in both scenarios will be 6302.39.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials… other: other. The duty rate will be 6 percent ad valorem. The duvet cover falls within textile category designation 899. Based upon international textile trade agreements products of India falling within this category are not subject to quota or visa restrictions. 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.USTREAS.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