The tariff classification of a duvet cover from Thailand.
Issued February 19, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.31.5050
Headings: 6302
Product description
The submitted sample is referred to as the Insignia Duvet Cover. The duvet cover is made from 60 percent cotton and 40 percent polyester fabrics. Three of the edges are sewn and the fourth has a partial opening with a hidden five button closure. One side of the cover features a woven damask design while the other side has a woven stripe design. Three edges are finished with a piping cord.
CBP rationale
The applicable subheading for the duvet cover will be 6302.31.5050, Harmonized Tariff Schedule of the United States (HTS), 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 applique work: not napped.
Full text
NY D87686 February 19, 1999 CLA-2-63:RR:NC:TA:349 D87686 CATEGORY: Classification TARIFF NO.: 6302.31.5050 Mr. Marvin Turner Hellmann International Forwarders, Inc. 2551 Santa Fe Avenue Redondo Beach, CA 90278 RE: The tariff classification of a duvet cover from Thailand. Dear Mr. Turner: In your letter dated January 28, 1999 you requested a classification ruling on behalf of WC Designs. The submitted sample is referred to as the Insignia Duvet Cover. The duvet cover is made from 60 percent cotton and 40 percent polyester fabrics. Three of the edges are sewn and the fourth has a partial opening with a hidden five button closure. One side of the cover features a woven damask design while the other side has a woven stripe design. Three edges are finished with a piping cord. The applicable subheading for the duvet cover will be 6302.31.5050, Harmonized Tariff Schedule of the United States (HTS), 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 applique work: not napped... other. The duty rate will be 22.4 percent ad valorem. The duvet cover falls within textile category designation 362. Based upon international textile trade agreements products of Thailand are subject to the requirement of a 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Classification, country of origin and marking determination for duvet cover and pillow sham sets; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 134.46
The tariff classification of a pillowcase, flat sheet, duvet cover and pillow sham from Portugal
The tariff classification of bed linens from China and Portugal
The tariff classification of a comforter and duvet cover from China
The tariff classification of a duvet cover and pillow sham from China
The tariff classification of a duvet cover from India
The tariff classification of a duvet cover from India
The tariff classification of a duvet cover and pillow sham from India
The tariff classification of a duvet cover and pillow sham from India
The tariff classification of a duvet covers from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →