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 China
Dear Ms. DeMasi:
In your letter dated June 19, 2013 you requested a classification ruling.
The submitted sample, identified as Style name Monet’s Garden - relative style number prefix PDEV6089, is a duvet cover. The duvet cover is made from 100 percent cotton woven fabric. The fabric is not napped. The face fabric is printed with a design while the back panel is a solid color. Three groups of three inverted box pleats are present from side to side across the face panel. The pleats are tacked down every 6 inches with 5/8 inch long tack stitches. A row of single needle stitching has been added on either side of each group of pleats. The cover features a button-buttonhole closure at one end.
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