The tariff classification of a duvet cover from China.
Issued June 18, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.32.1060
Headings: 6302
GRI rules applied: GRI 1, GRI 2(a)
Product description
Smith. The instant sample, identified as style Ashby, is an unfinished duvet cover. The cover is comprised of two panels. Each panel is made up of several pieces of 100 percent polyester woven fabric. One end of each panel is hemmed and finished. Seven fabric covered buttons are attached to the finished end of one panel and seven buttonholes were sewn in the finished hem of the other panel. The panels are joined together by means of the buttons and buttonholes. The remaining three edges are unfinished. Corded piping is sewn to three sides of one panel. The cover measures approximately 69 x 91.5 inches. After importation, the two panels will be sewn together along the three unfinished edges. The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. GRI 2(a) provides the following: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. Given the general appearance of the submitted sample the unfinished duvet cover has the essential character of the finished article.
CBP rationale
The applicable subheading for the unfinished 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 J84133 June 18, 2003 CLA-2-63:RR:NC:TA:349 J84133 CATEGORY: Classification TARIFF NO.: 6302.32.1060 Mr. Sam Ponteri Alpha International, LP 40 Parker Rd., Suite 201 Elizabeth, NJ 07207 RE: The tariff classification of a duvet cover from China. Dear Mr. Ponteri: In your letter dated May 20, 2003 you requested a classification ruling on behalf of Park B. Smith. The instant sample, identified as style Ashby, is an unfinished duvet cover. The cover is comprised of two panels. Each panel is made up of several pieces of 100 percent polyester woven fabric. One end of each panel is hemmed and finished. Seven fabric covered buttons are attached to the finished end of one panel and seven buttonholes were sewn in the finished hem of the other panel. The panels are joined together by means of the buttons and buttonholes. The remaining three edges are unfinished. Corded piping is sewn to three sides of one panel. The cover measures approximately 69 x 91.5 inches. After importation, the two panels will be sewn together along the three unfinished edges. The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. GRI 2(a) provides the following: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. Given the general appearance of the submitted sample the unfinished duvet cover has the essential character of the finished article. The applicable subheading for the unfinished 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 15.5 percent ad valorem. The cover falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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
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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
Classification, Status under the North American Free Trade Agreement and Country of Origin determination for Duvet Covers; General Note 12; Chapter Rule 1, GN12(t)/63, HTSUSA; 19 C.F.R. 12.130; 19 C.F.R. 102.21(c)(5); Last Country Where an Important Assembly or Manufacturing Process Occurred; Article 509
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