The tariff classification of duvet covers from China

N080797 November 4, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.21.5050 Ms. Katie Jackson Springs Global US, Inc. P.O. Box 70 Fort Mill, SC 29716 RE: The tariff classification of duvet covers from China Dear Ms. Jackson: In your letter dated October 14, 2009 you requested a classification ruling. You submitted two representative samples of duvet covers ( styles S800726cs and S800774cs). Both covers will be made from 100 percent cotton woven fabric. Style S800726cs has a printed face fabric with a solid color back and side gusset. A strip of ½-inch piping inserted into the top and bottom gusset seams creates a “flange” effect. Style S800774cs features a printed face and back. Strips of ½ -inch and 2-inch wide piping are inserted into the side seams creating a double “flange” effect. Both covers will have a button/buttonhole closures. The duvet covers will be available in full, queen and king sizes. The applicable subheading for the duvet cover will be 6302.21.5050, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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