CLA-2-63:OT:RR:NC:N3:349

Ms. Kathleen Root
Barthco Trade Services
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of a coverlet from India

Dear Ms. Root:

In your letter dated November 19, 2008 you requested a classification ruling on behalf of Urban Outfitters Inc.

The submitted sample Style # Bs-am-280 is referred to as a bed coverlet. The coverlet is made from 100 percent cotton woven fabric. All four sides are hemmed. A design, referred to as digital clouds, is woven into the fabric. The coverlet measures 90 x 108 inches.

The applicable subheading for the coverlet 6304.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: other. The duty rate will be 4.4 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/.

The coverlet falls within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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