CLA-2-63:OT: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 December 18, 2013 you requested a tariff classification ruling.
The submitted duvet cover is referred to as Pure Imprint, relative style number prefix PED740173. It is comprised of a face and back panel. Both panels are made from 100 percent cotton woven fabric. The face fabric is printed and not napped. The back fabric is plain and not napped. One end of the cover features a button/buttonhole closure. The face panel is made up from multiple squares of self-fringed fabric. These patchwork squares are sewn together one inch below the fringed edges allowing the fringed edge to stand away from the body of the duvet. The fringed edges are also sewn together to prevent further unraveling. A faced strip of fringed fabric is inserted in the edge seam of the top and sides. This 1-1/2 inch wide strip is considered edging or trimming.
The applicable subheading for the duvet cover will be 6302.21.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The duty rate 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division