The tariff classification of duvet covers from China, India or Pakistan

NY J87042 September 2, 2003 CLA-2-63:RR:NC:TA:349 J87042 CATEGORY: Classification TARIFF NO.: 6302.21.5050; 6302.21.9050; 6302.31.5050; 6302.31.9050 Mr. Kirit Patel Venus Home Fashions P.O. Box 50580 Irvine, CA 92619-0580 RE: The tariff classification of duvet covers from China, India or Pakistan Dear Mr. Patel: In your letter dated August 26, 2003 you requested a classification ruling. You submitted a sample of a duvet cover. The duvet or comforter cover is made from two pieces of fabric that are sewn together on three sides. The fourth side is partially sewn and has an opening to allow the insertion and removal of a comforter. The opening has a seven-button closure. The cover will be made from either 100 percent cotton woven fabric or 55 percent cotton and 45 percent polyester woven fabric. It may be dyed in solid colors, printed or a combination of one side dyed and the other printed. You indicate that the cover will be imported in 86 x 86, 88 x 88, 102 x 86 and 104 x 88 inch sizes. You also note that the duvet covers will be made in a “regular” version with no attachments or decorations and an “embellished” version that will have lace, ribbons, embroidery or other decorative trimmings attached. The applicable subheading for the printed and embellished duvet cover will be 6302.21.5050, Harmonized Tariff Schedule of the United States, (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace braid, edging, trimming, piping or applique work: not napped… other. The duty rate will be 21.2 percent ad valorem. The applicable subheading for the printed and nondecorated duvet cover will be 6302.21.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… other. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the dyed and embellished duvet cover will be 6302.31.5050, 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 21.2 percent ad valorem. The applicable subheading for the dyed and nondecorated 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 duty rate will be 6.8 percent ad valorem. The duvet covers fall within textile category designation 362. Based upon international textile trade agreements products of China and India are subject to quota and the requirement of a visa. Products of Pakistan falling within the above category number 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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