The tariff classification of a fitted bed cover, blanket, duvet cover, pillow cover, face pillow and face pillow cover from Australia.

NY I81622 June 4, 2002 CLA-2-63:RR:NC:TA:349 I81622 CATEGORY: Classification TARIFF NO.: 6302.10.0020; 6301.40.0020; 6302.31.9050; 6304.92.0000; 9404.90.1000; 6304.93.0000 Mr. Peter Wholohan Wrapped Locked bag 2900 CCDC, NSW Australia 2252 RE: The tariff classification of a fitted bed cover, blanket, duvet cover, pillow cover, face pillow and face pillow cover from Australia. Dear Mr. Wholohan: In your letter dated May 1, 2002 you requested a tariff classification ruling. You submitted a sample of a fitted bed cover, duvet cover, face pillow and face pillow cover. Samples of the blanket and pillow cover were not submitted. The fitted bed cover, identified as style #2012/2024, is made from 65 percent polyester and 35 percent cotton knit fabric. The fabric has a waffle texture. The edges are elasticized and it also features two straps with a metal button closure to further secure the cover to the mattress. The blanket, identified as style #2014, is made from 65 percent polyester and 35 percent cotton knit fabric. The duvet cover, identified as style #2018, is made from 85 percent cotton and 15 percent polyester woven fabric. The back panel is plain woven and the top panel features a honeycomb or waffle weave. All of the edges are hemmed. The top panel features a slit opening with a button closure. The pillow cover, identified as style #2020, is made from 85 percent cotton and 15 percent polyester woven fabric. The outer shell of the face pillow is made from 100 percent cotton woven terry fabric. It is stuffed with polyester filler. The doughnut shaped pillow measures approximately 9 x 10 inches. . The face pillow cover is made from a nonwoven man-made fiber fabric. It is elasticized and is designed to fit the doughnut shaped face pillow. The applicable subheading for the fitted bed cover will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… of cotton: other. The rate of duty will be 6.3 percent ad valorem. The applicable subheading for the blanket will be 6301.40.0020, HTS, which provides for blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other. The rate of duty will be 9.4 percent ad valorem. The applicable subheading for the duvet cover will be 6302.31.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… other. The rate of duty will be 6.9 percent ad valorem. The applicable subheading for the pillow cover will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the face pillow will be 9404.90.1000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton. The duty rate will be 5.4 percent ad valorem. The applicable subheading for the face pillow cover will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 9.6 percent ad valorem. 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