CLA-2-63:OT:RR:NC:N3:349
Mr. Steven Kim
Macys Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of duvet covers from China
Dear Mr. Kim:
In your letter dated May 4, 2018, you requested a tariff classification ruling. You will be importing two duvet covers, identified as “SKYDUVET” and “SKYMERROW.” Samples of pillow shams representing the construction of duvet covers were submitted with your letter. The samples will be returned to you, as requested.
Both duvet covers will be made from a single face and back panel that are joined together by a single straight stitch. The panels are made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. The back panel of SKYDUVET extends beyond the face panel creating a flange or picture frame effect along the border. It has an opening in the back with a zipper closure. SKYMERROW is constructed from a yarn dyed fabric and also features an opening in the back with a zipper closure. The front and back panels are sewn together approximately ¾ of an inch from each edge. The raw edges of the panels are finished with a contrasting color merrow overlock stitch which prevents the edges from unraveling; it is not considered to be embroidery.
The applicable subheading for SKYDUVET and SKYMERROW 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division