The tariff classification of a duvet cover from India.
Issued December 15, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.31.9050
Headings: 6302
Product description
The submitted sample, referred to as a shell, is a duvet cover. The front panel is made from woven fabrics that have been gathered and shirred. The back panel is made from a solid piece of woven fabric. Both panels are made from 100 percent cotton. The front and back panels are sewn together on three sides and the fourth has an 8 button/buttonhole type closure.
CBP rationale
The applicable subheading for the duvet cover will be 6302.31.9050, 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: other: not napped… other.
Full text
NY K80735 December 15, 2003 CLA-2-63:RR:NC:TA:349 K80735 CATEGORY: Classification TARIFF NO.: 6302.31.9050 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 November 21, 2003 you requested a classification ruling. The submitted sample, referred to as a shell, is a duvet cover. The front panel is made from woven fabrics that have been gathered and shirred. The back panel is made from a solid piece of woven fabric. Both panels are made from 100 percent cotton. The front and back panels are sewn together on three sides and the fourth has an 8 button/buttonhole type closure. The applicable subheading for the duvet cover will be 6302.31.9050, 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: other: not napped… other. The duty rate will be 6.8 percent ad valorem. The duty rate for 2004 will be 6.7 percent ad valorem. The cover falls within textile category designation 362. Based upon international textile trade agreements products of India 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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