The tariff classification of a duvet covers from China

N179599 September 2, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5050 Ms. Elvira Eslava-Benson KEECO LLC 30736 Wiegman Road Hayward, CA 94544 RE: The tariff classification of a duvet covers from China Dear Ms. Eslava-Benson: In your letter dated August 9, 2011 you requested a classification ruling. You will be importing duvet covers. Samples of pillow shams (Sample A & B) representing the construction of the duvet covers were submitted along with your request. Both are made from 100 percent cotton sateen woven fabrics. The fabrics are not printed or napped. The face side of Sample A features a plain center panel with a contrasting colored border or flange effect. A strip of piping is inserted in the seam between the center panel and flange extending 6 millimeters from the seam. Sample B is similar in construction to sample A except that a single sateen stripe fabric is used. Piping is inserted in the seam between the center panel and flange. Please note that there are no size exceptions for piping in the bed linen provisions as there are in the cotton quilts and comforters of heading 9404, HTSUS. Piping of any width will cause an item of bed linen to be classified in the “containing any embroidery, lace, braid, edging, trimming, piping or appliqué work” breakout. The applicable subheading for the duvet covers manufactured in the same manner as the submitted shams 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