The tariff classification of a duvet cover from India.
Issued April 1, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.32.1060
Headings: 6302
Product description
The submitted sample is a duvet cover. The face layer of the cover is constructed from a sheer 100 percent nylon woven fabric that is backed with a floral burnout woven fabric. An embroidered leaf pattern goes through both layers of fabric. The back layer of the cover is made from 100 percent cotton woven fabric. It is sewn along three sides. The fourth side features an opening with a 7-button closure.
CBP rationale
The applicable subheading for the 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 K84399 April 1, 2004 CLA-2-63:RR:NC:TA:349 K84399 CATEGORY: Classification TARIFF NO.: 6302.32.1060 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 March 18, 2004 you requested a classification ruling. The submitted sample is a duvet cover. The face layer of the cover is constructed from a sheer 100 percent nylon woven fabric that is backed with a floral burnout woven fabric. An embroidered leaf pattern goes through both layers of fabric. The back layer of the cover is made from 100 percent cotton woven fabric. It is sewn along three sides. The fourth side features an opening with a 7-button closure. You state that the cover will be made in a full/ queen size (Style number DMD710347DVG) and a king size (Style number DMD710347DVJ). The applicable subheading for the 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 14.9 percent ad valorem. The duvet 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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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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