CLA-2-63:OT:RR:NC:N3:349
Mr. Scott Leonard
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a duvet cover from India
Dear Mr. Leonard:
In your letter dated March 18, 2022, you requested a tariff classification ruling for a quilt and duvet cover on behalf of your client, Ballard Designs. This ruling will address the classification of a duvet cover, item #FL869, “Jardin Toile Duvet,” only. The sample for the quilt, item #FL872, described as “Audree Pom Pom Quilt” will be addressed under New York ruling N325099. Samples were provided with your request and will be returned to you.
Item #FL869, described as “Jardin Toile Duvet,” is duvet cover. The duvet cover is composed of 100 percent cotton woven printed fabric. The fabric is not napped. The duvet cover features a green print design of flowers, leaves and birds on tree branches. In addition, one end of the cover features an opening with a 10 button closure. The sample Queen duvet cover measures 90 x 92 inches. The cover has a knife edge and does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The duvet cover will be available in King (106” x 92”), Queen (90” x 92”) and Twin (68” x 86”) and offered in Gray, Indigo, Sage and Spa. It is packaged in a bag composed of 100 percent cotton woven fabric. The 3 panel bag has a flap closure and is held closed with textile ribbon ties. The bag measures 11 ½ x 11 x 3 inches.
You suggested that item #FL869, described as “Jardin Toile Duvet” 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. We agree. 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division