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The tariff classification of a duvet cover and pillow sham from India
Issued March 29, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N208178 (March 29, 2012)
Tariff classification
HTS codes: 6304.92.0000, 6302.31.5050
Product description
The submitted samples are of a duvet cover and a pillow sham. Both items are stated to be made from 55 percent cotton and 45 percent linen woven fabric. The fabric is not napped or printed. The duvet cover has an opening at one end secured with a button closure. It has a large center panel. Piping is inserted in the seam between the center panel fabric and the border fabric. The pillow sham has an overlapping flap closure on the back. It features a flange that creates a picture frame effect. The 2 inch wide flange and a row of piping are inserted in the edge seam.
CBP rationale
The applicable subheading for the duvet cover will be 6302.31.5050, 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 applicable subheading for the pillow sham will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
N208178 March 29, 2012 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5050; 6304.92.0000 Mr. Raj Budhrani CHF Industries, Inc. One Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a duvet cover and pillow sham from India Dear Mr. Budhrani: In your letter dated March 8, 2012 you requested a classification ruling. The submitted samples are of a duvet cover and a pillow sham. Both items are stated to be made from 55 percent cotton and 45 percent linen woven fabric. The fabric is not napped or printed. The duvet cover has an opening at one end secured with a button closure. It has a large center panel. Piping is inserted in the seam between the center panel fabric and the border fabric. The pillow sham has an overlapping flap closure on the back. It features a flange that creates a picture frame effect. The 2 inch wide flange and a row of piping are inserted in the edge seam. The applicable subheading for the duvet cover will be 6302.31.5050, 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 rate of duty will be 20.9 percent ad valorem. The applicable subheading for the pillow sham will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.3 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, Thomas J. Russo Director National Commodity Specialist Division
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