CLA-2-63:RR:NC:N3:349
Mr. Raj Budhrani
CHF Industries, Inc.
One Park Avenue, 9th Floor
New York, NY 10016
RE: The tariff classification of a duvet cover from India
Dear Mr. Budhrani:
In your letter dated September 17, 2012 you requested a classification ruling.
The submitted sample, identified as Item # PED735721DVG Pure Enchantment, is a queen sized duvet cover. It is made from cotton woven fabric. The fabric is not printed and not napped. The face panel consists of 7 full width panels. Three panels are 10-inch wide and made from a smocked fabric. The face panel is lined. The duvet cover has an opening at one end secured with a button/buttonhole closure.
The applicable subheading for the duvet cover will be 6302.31.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The rate of duty will be 20.9 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