CLA-2-63:S:N:N6: 349 884522
Mr. William B. Haynes
The Bibb Company
P.O. Box 4207
Macon, Georgia 31208
RE: The tariff classification of a duvet cover, bed ruffle, and
pillowsham from Thailand.
Dear Mr. Haynes:
In your letter dated March 23, 1993 you requested a tariff
classification ruling.
You submitted a duvet cover, bed ruffle, and pillowsham.
All three articles will be made of 65 percent polyester and 35
percent cotton woven fabric. The duvet cover is sized for a
double bed and is sewn on three sides. The fourth side has an
opening with a button closure. The upper portion contains an
embroidered floral design with a 4-1/2 inch decorative edge that
extends to form a frame effect.
The bed ruffle is sized for a double bed. It is comprised
of a flat sheet with a 12-1/4 inch ruffle sewn on three sides.
The edges on the ruffle portion are scalloped and contain an
embroidered design. It is designed to fit between the box spring
and mattress and borders the bottom of the bed.
The pillowsham measures approximately 18-11/16 inches by 30
inches exclusive of a 4-1/2 inch decorative edge that extends to
form a frame effect. Three sides are sewn and the fourth has an
opening which accommodates the insertion of a pillow.
The applicable subheading for the duvet cover will be
6302.32.1060, Harmonized Tariff Schedule of the United States
(HTS), 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 applique work... other: other. The rate of duty will be 17
percent ad valorem.
The applicable subheading for the bed ruffle will be
6303.91.0000, HTS, which provides for curtains (including drapes)
and interior blinds; curtain or bed valances: other: of synthetic
fibers. The rate of duty will be 12.8 percent ad valorem.
The applicable subheading for the pillowsham will be
6304.93.0000, HTS,
which provides for other furnishing articles, excluding those of
heading 9404: other: not knitted or crocheted, of synthetic
fibers. The rate of duty will be 10.6 percent ad valorem.
The duvet cover, bed ruffle, and pillowsham fall within
textile category designation 666. Based upon international trade
agreements, products of Thailand are subject to visa
requirements.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels),an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport