The tariff classification of a duvet cover from India

N239739 April 12, 2013 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.21.9050 Ms. Susan DeMasi CHF Industries Inc. 8701 Red Oak Blvd. Charlotte, NC 28217 RE: The tariff classification of a duvet cover from India Dear Ms. DeMasi: In your letter dated March 13, 2013 you requested a classification ruling. The instant sample, Style name “Washed Stripe” relative style number prefix PDEV5673, is a duvet cover. The cover is made from 100 percent cotton woven fabric. The fabric is not napped. The face side is printed with the “washed stripe” design and features 11 horizontal rows of stitched box pleats. Approximately every 4.5 inches the center of the pleat is stitched together or pinched. This pinched effect is created by stitching the fabric together on the inner side prior to sewing the box pleat. One side of the cover features a button/buttonhole closure. The applicable subheading for the duvet cover will be 6302.21.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen printed: 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, Thomas J. Russo Director National Commodity Specialist Division