The tariff classification of a duvet cover from China

N234294 November 7, 2012 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9050 Mr. Raj Budhrani CHF Industries, Inc. One Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a duvet cover from China Dear Mr. Budhrani: In your letter dated October 12, 2012 you requested a classification ruling. The submitted sample, identified as item # PEDV4825, is a duvet cover. The cover is made from 100 percent cotton woven fabric. The fabric is not printed or napped. It has an opening along one end with a button/buttonhole closure. The face fabric is gathered and pleated creating a ruffled effect horizontally every 3.5 inches. Each line of pleats is held by a row of single needle stitching. The duvet cover is not considered to contain any embroidery, trimming or edging. The applicable subheading for the duvet cover will be 6302.31.9050, 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: other: not napped… other. The duty rate will be 6.7 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