CLA-2-63:RR:NC:TA:349 F85953
Mr. William Ortiz
Stile Associates Ltd.
153-66 Rockaway Boulevard
Jamaica, NY 11434
RE: The tariff classification of a duvet cover from China
Dear Mr. Ortiz:
In your letter dated April 11, 2000 you requested a classification ruling on behalf of Britannica Home Fashions Inc.
The submitted sample, referred to as item number 20393, is a duvet cover. The face or top portion of the cover is made from a 55 percent ramie and 45 percent cotton fabric woven with a waffle effect. The bottom portion is made from a 55 percent cotton and 45 percent polyester plain-woven white fabric. There is an overlapping flap type opening along the top panel used for the insertion of a duvet or comforter. A row of piping is inserted in the seam of this flap. The full width opening is approximately 24 inches from the top edge and it is secured with eight wooden buttons. The essential character of this cover is conveyed by the ramie and cotton top panel.
The applicable subheading for the duvet cover will be 6302.39.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials… other. The duty rate will be 6 percent ad valorem.
The duvet cover falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to visa requirements.
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.USTREAS.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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division