The tariff classification of duvet sets from China

NY L81555 December 28, 2004 CLA-2-63:RR:NC:TA 349 L81555 CATEGORY: Classification TARIFF NO.: 6302.31.5050 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of duvet sets from China Dear Ms. Whitley: In your letter dated December 20, 2004 you requested a classification ruling. You submitted a sample of a duvet cover set that you will be importing for Royal Velvet. The set consists of a duvet cover and two pillow shams packaged in a zippered plastic bag. The cover and shams are made from 100 percent cotton damask stripe woven fabric. The duvet cover has corded piping inserted in the edge seam on three sides. The fourth side has an opening with a 5-button/buttonhole closure. The shams have an overlapping flap on the back and a flange or picture frame effect. A corded piping is inserted in the edge seams of the two shams. The duvet sets meet the qualifications of "goods put up in sets for retail sale." The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings (decorated duvet covers and decorated shams). They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The duvet cover imparts the essential character of the duvet set. The applicable subheading for the duvet sets will be 6302.31.5050, 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: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The duty rate will be 20.9 percent ad valorem. Although classified as sets the duvet covers and shams are subject to textile category numbers as if they were imported separately. The duvet covers fall within textile category designation 362 and the shams fall within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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