CLA-2-63:RR:NC:TP:349 A86224
Mr. R. Beltran
Alliance Customs Clearance, Inc.
100 Oceangate Ave., P-200
Long Beach, CA 90802
RE: The tariff classification of a duvet cover and pillowshams
from China.
Dear Mr. Beltran:
In your letter dated August 5, 1996 you requested a
classification ruling on behalf of Springs Industries.
You submitted a sample of a duvet covet and pillowshams.
Both items are made of 100 percent cotton woven fabric. The
pillowshams measure approximately 20 by 26 inches and the duvet
cover is a queen size. Three edges of the pillowshams are sewn.
The fourth edge is open with a 7 inch crocheted trim which acts
as the overlapping flap of the sham. Three edges of the duvet
cover are sewn and the fourth has 34 inch partial opening used to
accommodate the insertion of comforter. It also contains a
scalloped crocheted 7 inch trim which is attached to three of the
edges. Both the face of the shams and the cover has a floral and
leaf applique and embroidered design.
The applicable subheading for the duvet cover will be
6302.31.5050, Harmonized Tariff Schedule of the United States
(HTS), which provides for bed linen, table linen, toilet linen
and kitchen linen: other bed linen: of cotton: containing any
embroidery, lace, braid, edging, trimming, piping or applique
work: not napped...other. The duty rate will be 23.2 percent ad
valorem.
The applicable subheading for the pillowshams will be
6304.92.0000, HTS, which provides for other furnishing articles,
excluding those of heading 9404: other: not knitted or crocheted,
of cotton. The rate of duty will be 7 percent ad valorem
The duvet cover falls within textile category designation
362 and the pillowsham within textile category designation 369.
Based upon international textile trade agreements products of
China are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
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 212-466-5854.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division