The tariff classification of a duvet cover and pillow sham from China.

NY K83207 March 5, 2004 CLA-2-63:RR:NC:TA:349 K83207 CATEGORY: Classification TARIFF NO.: 6302.32.2060; 6304.93.0000 Mr. Benjie Manio Greatex Mills Inc. 1625 Chabanel St., Suite 201 Montreal, Quebec H4N 2S7 RE: The tariff classification of a duvet cover and pillow sham from China. Dear Mr. Manio: In your letter dated February 5, 2004 you requested a classification ruling. The merchandise at issue is a duvet cover and pillow sham. Both items are comprised of two panels. The panels are made from 100 percent polyester woven fabric. The fabric is dyed. The cover measures approximately 89 x 92 inches. It is sewn along three edges and the fourth edge contains a 68-inch zippered opening. The fabric on the top panel is brushed. The duvet cover does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The pillow sham measures approximately 24 x 31.5 inches. Three sides are sewn and the fourth has a zipper closure. The fabric on the top panel has been brushed. The sham features a flange or picture frame effect. The applicable subheading for the duvet cover will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other… other: other. The duty rate for will be 11.4 percent ad valorem. The applicable subheading for the pillow sham will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem. Both the duvet cover and the pillow sham fall within textile category designation 666. Based upon international textile trade agreements only the duvet cover from China is 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 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