CLA-2-63:RR:NC:N3:349
Mr. Raj Budhrani
CHF Industries, Inc.
One Park Ave., 9th Floor
New York, NY 10016
RE: The tariff classification of a duvet cover and pillow sham from Pakistan
Dear Mr. Budhrani:
In your letter dated March 19, 2012 you requested a classification ruling.
The instant samples are a duvet cover and pillow sham. The duvet cover will be made from 100 percent cotton woven fabric. The fabric is printed and not napped. The face and back panels are joined together creating a double flange or picture frame effect. A decorative zigzag stitch finishes the edge of the flanges. The zigzag stitch is considered to be functional. One side of the cover features a button/button hole closure.
The pillow sham is made from the same fabric as the duvet cover. It has an overlapping flap on the back finished with a button/button hole closure. The face and back panels are joined creating a double flange or picture frame effect. A decorative zigzag stitch finishes the edge of the flanges.
The applicable subheading for the duvet cover 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. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for pillow sham will be 6304.92.0000, HTSUS, 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.
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 John Hansen at 646-733-3043.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division