The tariff classification of a duvet cover from India

NY K80228 November 20, 2003 CLA-2-94:RR:NC:TA:349 K80228 CATEGORY: Classification TARIFF NO.: 6302.21.5050 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a duvet cover from India Dear Ms. Abustan: In your letter dated October 29, 2003 you requested a classification ruling. The submitted sample is a duvet cover. The face and back panels of the cover are made from 100 percent cotton woven fabric. The fabric is printed with a small floral pattern. The face fabric of the cover is backed with a gauze fabric. It also contains a gathered fabric overlay with strips of plain woven fabric that forms a criss-cross pattern. The back of the cover has a slit opening with an 5-button/buttonhole closure. The applicable subheading for the cover will be 6302.21.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace braid, edging, trimming, piping or applique work: not napped… other. The duty rate will be 21.2 percent ad valorem. The comforter cover falls within textile category designation 362. Based upon international textile trade agreements products of India are subject to quota and 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