The tariff classification of a duvet cover from China

N149840 March 15, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9050 Ms. Susan DeMasi CHF Industries, Inc. 8601 Red Oak Blvd Charlotte, NC 28277 RE: The tariff classification of a duvet cover from China Dear Ms. DeMasi: In your letter dated February 18, 2011 you requested a classification ruling. The submitted sample is a duvet cover. The cover is made form 100 percent cotton woven fabric. The fabric is not printed or napped. The face panel of the cover is lined with the same fabric as the back panel. The face fabric is a lighter weight fabric that is gathered and stitched with several rows of single needle stitching creating a shirred effect. You refer to this as ruching. As used on the duvet cover the ruched design is not considered to contain any embroidery, trimming or edging. The duvet cover will be available in twin, full/queen and king sizes in different colors. The relative style numbers are as follows: Style numbers WID400009DVA, WID400031DVA, WID400048 DVA, WID400084DVA, WID400009DVG, WID400031DVG, WID400036DVG, WID400048DVG, WID400084DVG, WID400156DVG, WID400573DVG, WID400009DVJ, WID400031DVJ, WID400036DVJ, WID400048DVJ, WID400084DVJ, WID400156DVJ and WID400573DVJ. 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. 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