The tariff classification of a duvet cover from India

N192147 December 2, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9050 Ms. Joan Wong Williams-Sonoma, Inc. 151 Union Street, 7th Floor San Francisco, CA 94111 RE: The tariff classification of a duvet cover from India Dear Ms. Wong: In your letter dated November 3, 2011 you requested a classification ruling. You will be importing a duvet cover (sku # 6064448). A pillow sham was submitted with your request as a representative sample. The cover will be made from 100 percent cotton woven fabric. The fabric s not printed or napped. Your primary concern is whether the decorative “cut out dots” in the face fabric constitutes embroidery. The “dots” effect is formed in the weaving from additional weft yarns. These yarns are brought to the face at intervals to form the dots or spots and then floated along until brought to the face to form the repeat. After weaving the floats are cut off. This is known as a clip spot fabric. It is not embroidery. 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