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N234696 N2 Ruling Active

The tariff classification of a duvet cover from Pakistan

Issued November 16, 2012 by U.S. Customs and Border Protection.

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N2 N234696 (November 16, 2012)

Tariff classification

HTS codes: 6302.21.9050

Headings: 6302

Product description

The instant sample is a duvet cover. The cover is made from 100 percent cotton woven fabric. The fabric is printed with a floral pattern and is not napped. The face side of the cover features four horizontal rows of sewn down, inverted box pleats. The pleats are also bar tacked every 7.5 inches. One side of the cover features a button/button hole closure.

CBP rationale

The applicable subheading for the duvet cover will be 6302.21.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen printed: of cotton: other: not napped… other.

Full text

N234696 November 16, 2012 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.21.9050 Mr. Raj Budhrani CHF Industries, Inc. One Park Ave., 9th Floor New York, NY 10016 RE: The tariff classification of a duvet cover from Pakistan Dear Mr. Budhrani: In your letter dated October 24, 2012 you requested a classification ruling. The instant sample is a duvet cover. The cover is made from 100 percent cotton woven fabric. The fabric is printed with a floral pattern and is not napped. The face side of the cover features four horizontal rows of sewn down, inverted box pleats. The pleats are also bar tacked every 7.5 inches. One side of the cover features a button/button hole closure. The applicable subheading for the duvet cover will be 6302.21.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen printed: 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

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