The tariff classification of a duvet cover from India.
Issued December 11, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.32.2060
Headings: 6302
Product description
The submitted sample, referred to as a shell, is a duvet or comforter cover. The front panel is made from 100 percent polyester woven pile fabric. The back panel is made from 100 percent nylon sateen woven fabric. The velvet face panel and the sateen back panel are sewn together along three sides and partially along the fourth. The fourth side has a finished opening with an 8 button/buttonhole type closure.
CBP rationale
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: other.
Full text
NY K80831 December 11, 2003 CLA-2-63:RR:NC:TA:349 K80831 CATEGORY: Classification TARIFF NO.: 6302.32.2060 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 26, 2003 you requested a classification ruling. The submitted sample, referred to as a shell, is a duvet or comforter cover. The front panel is made from 100 percent polyester woven pile fabric. The back panel is made from 100 percent nylon sateen woven fabric. The velvet face panel and the sateen back panel are sewn together along three sides and partially along the fourth. The fourth side has a finished opening with an 8 button/buttonhole type closure. 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: other. The duty rate will be 11.6 percent ad valorem. The duty rate for 2004 will be 11.4 percent ad valorem. The cover falls within textile category designation 666. 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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