The tariff classification of a duvet cover and pillow sham from China.

NY I82696 June 27, 2002 CLA-2-63:RR:NC:TA:349 I82696 CATEGORY: Classification TARIFF NO.: 6302.32.2060; 6304.99.6020 Ms. Diane S. Long Revman Industries, Inc. Attn: Customs Compliance Officer P.O. Box 10026 Greenville, SC 29603 RE: The tariff classification of a duvet cover and pillow sham from China. Dear Ms. Long: In your letter dated May 28, 2002 you requested a classification ruling. The submitted sample, referred to as pattern “Hunter House,” is a pillow sham. You will also import a duvet cover; however, a sample was not provided. The face of both items will be made from a burnout velvet consisting of 67 percent rayon and 33 percent nylon fabric. This woven face fabric is backed with a lining that is made from 65 percent polyester and 35 percent cotton plain woven fabric. The back of both items is made from 74 rayon and 26 nylon woven fabric. The back of the pillow sham features an overlapping flap closure. The duvet cover will be available in two sizes 86 x 92 inches and 92 x 106 inches. The standard sham will measure 20 x 26 inches and the king size sham will measure 20 x 36 inches. As requested the sample is being returned. The applicable subheading for the duvet cover will be 6302.32.2060, 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: other… other. The duty rate will be 11.7 percent ad valorem. The applicable subheading for the pillow sham will be 6304.99.6020, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The duty rate will be 3.8 percent ad valorem. The cover and sham fall within textile category designation 666. Based upon international textile trade agreements the duvet cover from China is subject to quota and the requirement of a visa. The sham is not subject to quota or visa requirements. 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