The tariff classification of a duvet cover from China, India or Pakistan.
Issued June 21, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.32.1060
Headings: 6302
Product description
The submitted sample is a duvet cover. The cover is made from two fabrics sewn along their edges. The face of the cover is made from 55 percent rayon and 45 nylon jacquard woven fabric. The fabric is woven with a leaf pattern. A portion of the face is folded and stitched to form a flap. The flap features buttonholes and fabric frog buttons. The back is made from a solid color plain woven fabric. It features an overlapping flap with a button type closure. The duvet cover will be available in twin, full, queen, king and California king sizes. As requested the sample is being returned.
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… other: other.
Full text
NY I82627 June 21, 2002 CLA-2-63:RR:NC:TA:349 I82627 CATEGORY: Classification TARIFF NO.: 6302.32.1060 Ms. Joyce E. Jones American Pacific Enterprises LLC 3901 Gantz Road, Suite A Grove City, OH 43123 RE: The tariff classification of a duvet cover from China, India or Pakistan. Dear Ms. Jones: In your letter dated May 21, 2002 you requested a classification ruling. The submitted sample is a duvet cover. The cover is made from two fabrics sewn along their edges. The face of the cover is made from 55 percent rayon and 45 nylon jacquard woven fabric. The fabric is woven with a leaf pattern. A portion of the face is folded and stitched to form a flap. The flap features buttonholes and fabric frog buttons. The back is made from a solid color plain woven fabric. It features an overlapping flap with a button type closure. The duvet cover will be available in twin, full, queen, king and California king sizes. As requested the sample is being returned. 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 duty rate will be 15.3 percent ad valorem. The duvet cover falls within textile category designation 666. Based upon international textile trade agreements products of China and India are subject to quota and the requirement of a visa. The cover from Pakistan is only subject to the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a pillow sham and duvet cover from China
The tariff classification of pillow protectors from China and Pakistan
The tariff classification of a pillow protector from China
The tariff classification of a mattress topper cover from China
The tariff classification of a pillow sham and duvet cover from India.
The tariff classification of a duvet cover set from China.
The tariff classification of a duvet cover from India.
The tariff classification of a duvet cover from China.
Classification, status under the North American Free Trade Agreement (NAFTA) and country of origin determination for a comforter ensemble and a duvet cover ensemble; General Note 12; Appendix to Part 181, Part II, Section 4(8); Self Produced Materials; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred; 19 CFR 102.21(d); sets; Article 509
Classification, status under the North American Free Trade Agreement (NAFTA) and country of origin determination for a duvet cover, comforter, shams, bed skirt, sheet set, cushions, towels and a curtain and valance set; 19 CFR 102.21(c)(1); wholly obtained or produced in a single country; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred; 19 CFR 102.19(b); NAFTA override; Article 509
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 →