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

N244601 August 13, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5050; 6304.92.0000 Ms. Maria Chioccola Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a duvet cover and pillow sham from China Dear Ms. Chioccola: In your letter dated July 26, 2013 you requested a tariff classification ruling. You will be importing a Style Senna Sham and a Style Senna Duvet Cover. A sample of the pillow sham was submitted with your request. Both items will be made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The pillow sham has an overlapping flap closure on the back next to one end. Three 5/8 inch wide strips of printed fabric are sewn across the length. The three strips of printed fabric are considered to be applique. The duvet cover and sham will be imported and sold separately. 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 duty rate 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/. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division