The tariff classification of comforter covers from China

N132418 December 7, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5050; 6302.31.9050 Mr. Jeff Victoria Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of comforter covers from China Dear Mr. Victoria: In your letter dated November 3, 2010 you requested a classification ruling. You will be importing comforter covers (Sample 1 and 2). Samples of shams as representation of the comforter covers were submitted with your request. Sample 1 is made from 100 percent cotton woven fabric that is not printed or napped. The face side contains decorative details created by two sinuous rows of stitching that attach elasticized yarns to the fabric. This creates a decorative puckered stripe which is repeated across the sample. Sample 2 is made from 100 percent cotton woven fabric. The face side has what appears to be numerous horizontal pleats however the pleats are actually part of the weave. The applicable subheading for the Sample 1 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. The applicable subheading the Sample 2 comforter cover will be 6302.31.9050, 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. 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