CLA-2-63:OT:RR:NC:N3:349
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a quilted duvet cover from China
Dear Mr. Kim:
In your letter dated July 27, 2018, you requested a tariff classification ruling. A sample sham, Item LYSHAM092930001, was submitted with your letter. You state the sham represents the construction of the duvet cover, Item LYDUV2930001, for which you are seeking a ruling. The sample sham will be retained by this office.
Item LYDUV2930001 is a duvet cover formed from fabric that is neither napped nor printed. The face of the duvet cover is a quilted panel constructed from an outer layer of 100 percent cotton woven fabric followed by a thin layer of cotton batting and a woven cotton fabric backing. The three layers are quilted in a diamond pattern alternating with three straight lines. The overall pattern is formed alternating approximately 6mm of straight stitching and a heavier rice stitch, approximately 6mm in length. The straight stitches and rice stitches are formed in the same step using the same thread. The quilted face panel and the 100 percent cotton back panel are assembled together on three sides using a strip of binding fabric to finish the edges. The fourth edge has an overlapping flap closure to facilitate the insertion and removal of a duvet or comforter.
The applicable subheading for Item LYDUV2930001 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 rate of duty 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