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

N158375 April 18, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5050; 6304.92.0000 Ms. Carey Ng Taylor Home Fashions Ltd. 7/F Po Shau Center, 115 How Ming Street Hong Kong RE: The tariff classification of a duvet cover and pillow sham from China Dear Ms. Ng: In your letter dated April 4, 2011 you requested a classification ruling. The subject merchandise consists of a duvet cover, Style # Marrakesh (b), and a pillow sham, Style # Marrakesh (a). Photos in lieu of samples were submitted along with your request. Both items will be made from 100 percent cotton yarn dyed fabric. These items have a polyester cord added to the edge on all four sides. The cover and sham contain a flap closure with shell buttons. The applicable subheading for the duvet 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 for the pillow sham will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty 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/. We suggest that you contact the U.S. Fish and Wildlife Service to determine if there are any restrictions on the shell buttons. Information may also be found at the Fish and Wildlife Service website www.fws.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