CBP Ruling N244215 — The tariff classification of a pillow sham and duvet cover from China

Tariff classification

Headings: 6302, 6304

Product description

You will be importing a pillow sham and duvet cover referred to as Style Lively Paisley. The pillow sham was submitted as a representative sample. The sham is made up from 3 woven fabrics stated to be 100 percent polyester. The fabric is not napped or printed. The sham features an overlapping flap closure. The face panel has a jacquard woven design, the back panel is made from a plain woven fabric and the flange fabric has a design created by varying the length of the floats. The flange is inserted into the seams between the face and back fabrics. It is considered edging or trimming. The two color paisley design while decorative is formed in the weave and is not considered to be embroidery. You have indicated that the sham and duvet cover will be imported separately.

CBP rationale

The applicable subheading for the pillow sham will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The applicable subheading for the duvet cover will be 6302.32.1060, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other.

Full text

N244215 August 7, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 6302.32.1060 Ms. Maria Chioccola Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a pillow sham and duvet cover from China Dear Ms. Chioccola: In your letter dated July 15, 2013 you requested a tariff classification ruling. You will be importing a pillow sham and duvet cover referred to as Style Lively Paisley. The pillow sham was submitted as a representative sample. The sham is made up from 3 woven fabrics stated to be 100 percent polyester. The fabric is not napped or printed. The sham features an overlapping flap closure. The face panel has a jacquard woven design, the back panel is made from a plain woven fabric and the flange fabric has a design created by varying the length of the floats. The flange is inserted into the seams between the face and back fabrics. It is considered edging or trimming. The two color paisley design while decorative is formed in the weave and is not considered to be embroidery. You have indicated that the sham and duvet cover will be imported separately. The applicable subheading for the pillow sham will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem. The applicable subheading for the duvet cover will be 6302.32.1060, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The rate of duty will be 14.9 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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