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

N017654 October 12, 2007 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9050; 6304.92.0000 Merve Gunduz Zorlu USA, Inc. 295 Fifth Avenue, Suite 503 New York, NY 10016 RE: The tariff classification of a duvet cover and pillow sham from China Dear Ms. Gunduz: In your letter dated September 18, 2007 you requested a classification ruling. You will be importing a duvet cover and pillow sham (Ref: 0034 620 TC). Corner segments of the sham and duvet cover were submitted with your request. All of the items will be made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The duvet cover has a knife edge and does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The edges of the sham are finished with a 2-inch wide flange or picture frame effect. The applicable subheading for the duvet 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. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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