The tariff classification of a door curtain, coverlet and pillowsham from India.
Issued July 8, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000, 6304.19.1000, 6303.91.0000
Product description
Style number BP-102A, is a door curtain, Style BP-102AB is a pillowsham and Style BP-102AC is a coverlet. All three items are made from 100 percent cotton woven fabric. The door curtain measures approximately 36 x 87 and all four sides are hemmed. One side of the curtain has 5 hang loops. It is imported in a small storage pouch which measures 5 x 10 inches. You indicated that the coverlet will measure 90 x 90 inches. Two edges are hemmed and the other two are selvedge. The pillowsham measures 12 x 12 inches and contains an overlapping flap closure along one edge.
CBP rationale
The applicable subheading for the door curtain will be 6303.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The applicable subheading for the coverlet will be 6304.19.1000, HTS, which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: other. The applicable subheading for the pillowcover will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
NY B86410 July 8, 1997 CLA-2-63:RR:NC:TA:349 B86410 CATEGORY: Classification TARIFF NO.: 6303.91.0000; 6304.19.1000; 6304.92.0000 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL. 60195-1930 RE: The tariff classification of a door curtain, coverlet and pillowsham from India. Dear Ms. Balice: In your letter dated June 10, 1997 you requested a classification ruling. Style number BP-102A, is a door curtain, Style BP-102AB is a pillowsham and Style BP-102AC is a coverlet. All three items are made from 100 percent cotton woven fabric. The door curtain measures approximately 36 x 87 and all four sides are hemmed. One side of the curtain has 5 hang loops. It is imported in a small storage pouch which measures 5 x 10 inches. You indicated that the coverlet will measure 90 x 90 inches. Two edges are hemmed and the other two are selvedge. The pillowsham measures 12 x 12 inches and contains an overlapping flap closure along one edge. The applicable subheading for the door curtain will be 6303.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The duty rate will be 11.3 percent ad valorem. The applicable subheading for the coverlet will be 6304.19.1000, HTS, which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: other. The duty rate will be 4.8 percent ad valorem. The applicable subheading for the pillowcover will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.9 percent ad valorem. The curtain and sham fall within textile category designation 369. The coverlet falls within textile category designation 362. Based upon international textile trade agreements the curtain and sham of India are subject to the requirement of a visa. The coverlet is subject to both the requirement of quota and visa. 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. 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 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 212-466-5854. Sincerely, Paul K. Schwartz Chief, Textile & Apparel Branch National Commodity Specialist Division
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