CLA-2-63:RR:NC:TA:349 I83205

Ms. Joyce E. Jones
American Pacific Enterprises LLC
3901Gantz Road, Suite A
Grove City, OH 43123

RE: The tariff classification of a duvet cover from China, India or Pakistan.

Dear Ms. Jones:

In your letter dated June 18, 2002 you requested a classification ruling.

The submitted sample is described as duvet cover #04544. The face of the cover is made from 100 percent polyester woven fabric. The fabric is brushed. The back is made from a 65 percent polyester and 45 percent cotton woven fabric. All of the edges are sewn. The face of the cover features an opening with a button closure.

The applicable subheading for the duvet cover will be 6302.32.2060, 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: other… other. The duty rate will be 11.7 percent ad valorem. The cover falls within textile category designation 666. Based upon international textile trade agreements products of China and India are subject to quota and the requirement of a visa. The duvet cover from Pakistan is only subject to the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division