The tariff classification of a back panel for a duvet cover from China
Issued May 8, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
GRI rules applied: GRI 2(a)
Product description
The submitted sample is a back panel for the production of a duvet cover. It is manufactured from 100% cotton bleached plain woven fabric. The panel has been cut to a rectangular shape and is characterized by having two sides with pinked edges and two sides formed by the selvages of the fabric. The merchandise will be imported in three sizes corresponding to the dimensions required in the manufacture of a duvet cover for twin, queen and king size products. The panel, identified as style CRO-101A, is rectangular in shape and measures approximately 68 inches by 90 inches. Style CRO-101B measures 86 inches by 90 inches while style CRO-101C measures 101 inches by 90 inches. Since these back panels do not exhibit the essential character of a completed duvet cover, they may not be classified as incomplete or unfinished duvet covers by operation of General Rule of Interpretation 2(a). However, the fact that the rectangular duvet back panels have two pinked edges, means they are considered "made up" articles for the purposes of Section XI of the Harmonized Tariff Schedules Of the United States.
CBP rationale
The applicable subheading for all three styles will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other.
Full text
NY A83028 May 8, 1996 CLA-2-63:RR:NC:TP:352 A83028 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt Sixty-seven Broad Street New York, New York 10004 RE: The tariff classification of a back panel for a duvet cover from China Dear Mr. Kamnitz: In your letter dated April 25, 1996, on behalf of your client Crown Crafts, Inc., you requested a tariff classification ruling. As requested the sample you submitted is being returned. The submitted sample is a back panel for the production of a duvet cover. It is manufactured from 100% cotton bleached plain woven fabric. The panel has been cut to a rectangular shape and is characterized by having two sides with pinked edges and two sides formed by the selvages of the fabric. The merchandise will be imported in three sizes corresponding to the dimensions required in the manufacture of a duvet cover for twin, queen and king size products. The panel, identified as style CRO-101A, is rectangular in shape and measures approximately 68 inches by 90 inches. Style CRO-101B measures 86 inches by 90 inches while style CRO-101C measures 101 inches by 90 inches. Since these back panels do not exhibit the essential character of a completed duvet cover, they may not be classified as incomplete or unfinished duvet covers by operation of General Rule of Interpretation 2(a). However, the fact that the rectangular duvet back panels have two pinked edges, means they are considered "made up" articles for the purposes of Section XI of the Harmonized Tariff Schedules Of the United States. The applicable subheading for all three styles will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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