CLA-2-63:RR:NC:TA:349 K84695
Mr. Rajni D. Patel
Venus Home Fashions
P.O. Box 50580
Irvine, CA 92619-0580
RE: The tariff classification of a duvet cover and pillow sham from India, China, Pakistan and Bangladesh.
Dear Mr. Patel:
In your letter dated April 1, 2004 you requested a classification ruling.
You submitted samples of a duvet cover and pillow sham. Both items will be made from either a woven blend of 55 percent cotton and 45 percent linen or chief weight linen. The face of the duvet cover contains embroidery, trimming and piping. The fabric is not printed. Three sides are sewn. It has an overlapping flap closure with an 8-button/button hole closure. The duvet cover will be available in 86 x 86 inch and 86 x 102-inch size. The face of the pillow sham contains embroidery and trimming. It has and overlapping flap closure. The sham will be available in 22 x 28 inch, 27 x 27 inch and 22 x 38-inch size.
The applicable subheading for the duvet cover (chief weight cotton) will be 6302.31.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace braid, edging, trimming, piping or applique work: not napped… other. The duty rate will be 20.9 percent ad valorem.
The applicable subheading for the duvet cover (chief weight linen) will be 6302.39.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials… other: other. The duty rate will be 4.3 percent ad valorem.
The applicable subheading for the pillow sham (chief weight cotton) will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for the pillow sham (chief weight linen) will be 6304.99.3500, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: other: of vegetable fibers (except cotton): other. The duty rate will be 11.3 percent ad valorem.
The duvet cover (chief weight cotton) falls within textile category designation 362. The pillow sham (chief weight cotton) falls within textile category designation 369. The cover and sham (chief weight linen) fall within textile category designation 899. Based upon international textile trade agreements products of India, China, Pakistan and Bangladesh in category designation 362 are subject to quota and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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