The tariff classification of a duvet cover, bed ruffle, andpillowsham from Thailand.
Issued April 26, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6303.91.0000, 6304.93.0000, 6302.32.1060
Product description
The tariff classification of a duvet cover, bed ruffle, andpillowsham from Thailand.
CBP rationale
The applicable subheading for the duvet cover will be 6302.32.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work. The applicable subheading for the bed ruffle will be 6303.91.0000, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers. The applicable subheading for the pillowsham will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers.
Full text
NY 884522 April 26, 1993 CLA-2-63:S:N:N6: 349 884522 CATEGORY: Classification TARIFF NO.: 6302.32.1060; 6303.91.0000; 6304.93.0000 Mr. William B. Haynes The Bibb Company P.O. Box 4207 Macon, Georgia 31208 RE: The tariff classification of a duvet cover, bed ruffle, and pillowsham from Thailand. Dear Mr. Haynes: In your letter dated March 23, 1993 you requested a tariff classification ruling. You submitted a duvet cover, bed ruffle, and pillowsham. All three articles will be made of 65 percent polyester and 35 percent cotton woven fabric. The duvet cover is sized for a double bed and is sewn on three sides. The fourth side has an opening with a button closure. The upper portion contains an embroidered floral design with a 4-1/2 inch decorative edge that extends to form a frame effect. The bed ruffle is sized for a double bed. It is comprised of a flat sheet with a 12-1/4 inch ruffle sewn on three sides. The edges on the ruffle portion are scalloped and contain an embroidered design. It is designed to fit between the box spring and mattress and borders the bottom of the bed. The pillowsham measures approximately 18-11/16 inches by 30 inches exclusive of a 4-1/2 inch decorative edge that extends to form a frame effect. Three sides are sewn and the fourth has an opening which accommodates the insertion of a pillow. The applicable subheading for the duvet cover will be 6302.32.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work... other: other. The rate of duty will be 17 percent ad valorem. The applicable subheading for the bed ruffle will be 6303.91.0000, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers. The rate of duty will be 12.8 percent ad valorem. The applicable subheading for the pillowsham will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.6 percent ad valorem. The duvet cover, bed ruffle, and pillowsham fall within textile category designation 666. Based upon international trade agreements, products of Thailand are subject to visa requirements. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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