The tariff classification of pillow shams and duvet covers from Italy

N015277 August 23, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6302.31.5050 Joel McClure Restoration Hardware 15 Koch Road Corte Madera, CA 94925 RE: The tariff classification of pillow shams and duvet covers from Italy Dear Mr. McClure: In your letter dated August 1, 2007 you requested a classification ruling. You will be importing pillow shams and duvet covers. A sample of a pillow sham representing the “Pleated” bedding collection was submitted with your request. The sham is made from 100 percent cotton woven fabric. The back of the sham features an overlapping flap closure. Pleated fabric is overlaid on the face panel creating a flange or picture frame effect along the edges. The center “pleat” is inserted in the seam in the same manner piping. The pleated overlay is inserted in the edge seam while the side is held in place by a row of stitching that goes through all layers to create the flange effect. The duvet cover will be made in the same manner as the pillow sham. You suggest that the duvet cover should be classified under subheading 6302.31.9050, HTSUS, which provides for bed linen without certain decorative features. However, the pleated border is a decorative overlay and it contains piping. 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. The duty rate will be 20.9 percent ad valorem. The applicable subheading for the pillow sham will be 6304.92.0000, HTSUS, which 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/. 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