The tariff classification of a duvet cover and pillow shams from India

N011395 May 25, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5050; 6304.92.0000 Angel Rodriguez Panalpina, Inc. 1776 On-The-Green 67, Park Place Morristown, NJ 07960-7103 RE: The tariff classification of a duvet cover and pillow shams from India Dear Mr. Rodriguez: In your letter dated May 14, 2007 you requested a classification ruling on behalf of VTX, Inc. The submitted samples are a queen sized duvet cover and a standard size pillow sham. Both items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The duvet cover is sewn on three sides with an opening on the fourth. The opening features a button closure. Twill tape trim has been added over the seam between the face panel and the border panels. A decorative picot stitch has been added along the edges of the twill trim. The pillow sham has an overlapping flap closure on the back. A frame/border has been sewn to the main panel. The face of the sham features a twill tape trim added over the seam between the face panel and the border panels. A decorative picot stitch is sewn along the edge of the trim. The applicable subheading for the duvet cover will be 6302.31.5050, 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: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The duty rate will be 20.9 percent ad valorem. The applicable subheading for the pillow sham will be 6304.92.0000, HTSUS, that provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 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/. The duvet cover falls within textile category 362. The pillow sham falls within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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