The tariff classification of a quilted comforter cover from India

N053191 March 6, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5050 Ms. Carolyn B. Malina 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a quilted comforter cover from India Dear Ms. Malina: In your letter dated February 25, 2009 you requested a tariff classification ruling. The submitted sample, identified as Master style #379828, is a quilted comforter cover. The comforter cover will also be available in the following styles #345580 (twin), 345581 (double), 345582 (queen) and 345583 (king). The quilted face panel of the cover is made from two layers of woven fabric cotton fabric with a layer of cotton batting in the center. Very decorative stitching extends through all three layers of the face panel. The back is a single panel made from 100 percent cotton woven fabric. One end of the cover contains an opening with a button closure. Although the “leaf stitch” quilts the layers of the face panel together, it is highly elaborate and detailed. The “leaf stitch” will be considered embroidery for tariff purposes. The applicable subheading for the quilted comforter 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 rate of duty will be 20.9 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