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

NY I81357 May 23, 2002 CLA-2-63:RR:NC:TA:349 I81357 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 a duvet cover from China, India and Pakistan. Dear Ms. Jones: In your letter dated April 29, 2002 you requested a classification ruling. The submitted sample is a duvet cover. The face of the cover is made from 100 percent cotton woven denim patchwork fabric. Some patchwork panels are quilted and stuffed with a minimal amount of polyester filler. The reverse side of the cover is made from 65 percent polyester and 35 percent cotton woven fabric. The back of the cover has a slit opening with a button closure. This duvet cover will be made in sizes to fit twin, full, queen and king size beds. 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 duvet cover falls within textile category designation 362. Based upon international textile trade agreements products of China, India and Pakistan 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division