The tariff classification of a duvet covers and pillowcases from China

N175016 August 5, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9050 Ms. Cinny Lee E & E Co., Ltd 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a duvet covers and pillowcases from China Dear Ms. Lee: In your letter dated July 7, 2011 you requested a tariff classification ruling. The submitted samples are a duvet covers and pillowcases. The face side of the covers and pillowcases is pieced together from 3 sections of woven cotton fabric and 2 six inch wide strips of a “lace” like fabric. The “lace” like strips are made from 78 cotton and 22 percent polyester and are sewn to the cotton panels so that approximately 1-inch of the strip is left free on either side. The back panel is made from a solid cotton woven fabric. The fabric is not napped or printed. The open end of the duvet covers feature a buttonhole closure with buttons. The duvet covers and pillowcases will be available in two versions 12U07-C and 12U07-B. In the 12U07-C version the “lace” like strip is sewn flat and in 12U07-B version the “lace” like strip is gathered and sewn creating a ruffle effect on the free edges. The “lace” like strip is a knit fabric and is not considered lace for tariff purposes. The applicable subheading for the pillowcases will be 6302.31.9010, 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… pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the duvet covers will be 6302.31.9050, HTSUS, which provides for 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