The tariff classification of a quilted duvet cover from India.

NY K86716 June 14, 2004 CLA-2-63:RR:NC:TA:349 K86716 CATEGORY: Classification TARIFF NO.: 6302.32.2060 Ms. Linda Taylor Associated Merchandise Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a quilted duvet cover from India. Dear Ms.Taylor: In your letter dated June 1, 2004 you requested a classification ruling. You submitted a sample of a quilted duvet cover. One side of the cover is made from 100 percent cotton woven sateen fabric. The face side is a quilted panel composed of a 100 percent polyester woven fabric face, a thin layer of polyester fiberfill with a fabric backing. Three sides of the cover are sewn. The fourth side has an opening for the insertion and removal of a duvet or comforter. The opening has a button closure. The cover does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The applicable subheading for the quilted 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 will be 11.4 percent ad valorem. The cover falls within textile category designation 666. Based upon international textile trade agreements products of India 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 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