The tariff classification of a duvet cover from China

N115195 August 3, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5050 Ms. Katie Jackson Springs Global US, Inc. P.O. Box 70 Fort Mill, SC 29716 RE: The tariff classification of a duvet cover from China Dear Ms. Jackson: In your letter dated July 14, 2010 you requested a classification ruling. The submitted sample is a corner section of a duvet cover. The cover is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The edge of the cover is outlined by a decorative stitch referred to as a “Baratta” stitch. The stitch may also be known as a satin stitch. The decorative stitching is sewn over a row of single needle stitching. That row contains 11 stitches per inch and you state that the production version will have 4 stitches per inch. As the flange effect is a decorative element, the decorative stitching is considered embroidery. The applicable subheading for the 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