N233018 N2 Ruling Active

The tariff classification of a coverlet from China

Issued October 1, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.19.2000

Headings: 6304

Product description

The submitted sample is a reversible queen-size coverlet. The coverlet is made from 100 percent polyester damask matelasse fabric. The edges are finished with a 3-inch wide banded or cuffed hem which creates a flange effect. The coverlet will be available in full and queen sizes.

CBP rationale

The applicable subheading for the coverlet will be 6304.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of man-made fibers: other.

Full text

N233018 October 1, 2012 CLA-2-63:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 6304.19.2000 Mr. Ken Groh The Robert Allen Group 225 Foxboro Boulevard Foxboro, MA 02035 RE: The tariff classification of a coverlet from China Dear Mr. Groh: In your letter dated September 5, 2012 you requested a tariff classification ruling. The submitted sample is a reversible queen-size coverlet. The coverlet is made from 100 percent polyester damask matelasse fabric. The edges are finished with a 3-inch wide banded or cuffed hem which creates a flange effect. The coverlet will be available in full and queen sizes. The applicable subheading for the coverlet will be 6304.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of man-made fibers: other. The rate of duty will be 6.5 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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