The tariff classification of duvet cover from China, India or Pakistan.

NY H86499 January 9, 2002 CLA-2-63:RR:NC:TA:349 H86499 CATEGORY: Classification TARIFF NO.: 6302.31.9050 Ms. Joyce E. Jones American Pacific Enterprises LLC 3901 Gantz Road, Suite A Grove City, OH 43123 RE: The tariff classification of duvet cover from China, India or Pakistan. Dear Ms. Jones: In your letter dated December 14, 2001 you requested a classification ruling. The submitted sample referred to as item # 4469 is a duvet cover. The cover is made from two woven fabrics sewn along their edges. You state that the cover is made from 55 percent cotton and 45 percent rayon. One side of the reversible cover is a chenille woven fabric. This side features a section of folded fabric with buttons that gives the appearance of an opening. The other side is a plain woven fabric. It has a slit opening with a button closure. The cover will be available in a twin, full, queen and king sizes. As requested the sample is being returned, The applicable subheading for the duvet cover will be 6302.31.9050, 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: other: not napped… other. The duty rate will be 6.9 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. Products of India require 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division