The tariff classification of a duvet cover from China
Issued March 19, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.31.9050
Headings: 6302
Product description
As requested the sample is being returned. You will be importing a duvet cover. A pillow sham, identified as Item Hawthorn, was submitted as a representative sample. The duvet cover will be made from 53 percent cotton, 35 percent polyester and 12 percent rayon fabric. The fabric is not printed and not napped. The face panel is a jacquard woven fabric with a floral design and the back panel is a plain woven fabric. The face and back panels are joined together creating a flange or picture frame effect. It will feature a zipper closure. The duvet cover will be available in twin, queen and king and sizes. The cover does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.
CBP rationale
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.
Full text
N262165 March 19, 2015 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9050 Mr. Steven Kim Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a duvet cover from China Dear Mr. Kim: In your letter dated February 26, 2015 you requested a tariff classification ruling. As requested the sample is being returned. You will be importing a duvet cover. A pillow sham, identified as Item Hawthorn, was submitted as a representative sample. The duvet cover will be made from 53 percent cotton, 35 percent polyester and 12 percent rayon fabric. The fabric is not printed and not napped. The face panel is a jacquard woven fabric with a floral design and the back panel is a plain woven fabric. The face and back panels are joined together creating a flange or picture frame effect. It will feature a zipper closure. The duvet cover will be available in twin, queen and king and sizes. The cover does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. 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 Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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