CLA-2-63:RR:NC:N3: 349
Ms. Susan DeMasi
CHF Industries Inc.
8701 Red Oak Blvd.
Charlotte, NC 28217
RE: The tariff classification of a duvet cover from India
Dear Ms. DeMasi:
In your letter dated March 13, 2013 you requested a classification ruling.
The instant sample, Style name “Hop Scotch” relative style number prefix PDEV5869, is a duvet cover. The duvet cover is made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The face panel is gathered or shirred in a checkerboard pattern by multiple rows of single needle stitching. Some of the stitching extends the full length of the cover. One end of the cover features a button/buttonhole closure.
The applicable subheading for the duvet cover will be 6302.31.9050, 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: other: not napped… other. The duty rate will be 6.7 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