The tariff classification of a comforter cover from Portugal

N006057 February 9, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9050 Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a comforter cover from Portugal Dear Ms. Malina: In your letter dated January 24, 2007 you requested a classification ruling. The submitted sample, identified as styles #196201, 196202 and 196203, is a comforter cover. The cover is made from 100 percent cotton woven fabric. The face fabric has the appearance of quilting but it is not stuffed or fitted. This effect is created with thick and thin yarns and varying the length of the floats. The back fabric is plain woven and the cover features an 8-button/buttonhole closure. The edges of the cover are scalloped and finished with a decorative stitch. The stitch is not considered embroidery. This cover will be made available in twin, full/queen and king sizes. The applicable subheading for the comforter cover will be 6302.31.9050, Harmonized Tariff Schedule of the United States (HTSUS), 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 6.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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