CLA-2-63:OT:RR:NC:N3:349
Mr. Steve Allan
Nordstrom
1617 Sixth Avenue, Suite 1000
Seattle, WA 98101-1742
RE: The tariff classification of a duvet cover from India
Dear Mr. Allan:
In your letter dated November 16, 2012 you requested a tariff classification ruling.
The submitted sample, identified as NO277432QU, is a duvet cover. It is made from 100 percent cotton woven fabric. The fabric is not napped or printed. It has a buttonhole closure at one end. The face side is made from two layers of fabric. The different colored fabrics are sewn together with parallel rows of stitching that are one inch apart. The decorative stitching creates a lattice or diamond pattern. The top fabric layer is slit between the stitches allowing the second layer to be seen. The duvet cover does not contain any stuffing or filling.
You suggest classification under subheading 6302.31.9050, HTSUS, as other bed linen. It is our opinion that the decorative stitching is embroidery and that the duvet cover is classified as containing embroidery.
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