CLA-2 CO:R:C:G 082076 HP 827589
Mr. Vito A. Pipitone
John F. Kilroy Co., Inc.
Suite 1569
One World Trade Center
New York, NY 10048
RE: Classification of certain Duvet Covers
Dear Mr. Pipitone:
This is in reply to your letter of January 7, 1988,
concerning the tariff classification of two types of duvet
covers, produced in Belgium, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of two styles of 100
percent cotton woven duvet quilted covers. Both styles are
padded and quilt-stitched with a non-woven polyester fill between
the upper and lining fabrics. The bottom fabric has been sewn on
three sides to the three layered top portion with one end opened
to allow insertion of a comforter/quilt. The first cover has a
floral print fabric on the upper surface and a solid pink fabric
on the bottom surface. The second cover has all plain white
fabrics, and the quilt stitching is a rain drop design and two
bands of embroidery.
ISSUE:
Whether the merchandise is considered articles of bedding or
other bed linen under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Heading 9404, HTSUSA, provides for articles of bedding and
similar furnishings internally filled with any material. The
Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level.
Explanatory Note 94.04(e) states that heading 9404 excludes
"Pillow-cases, eiderdown or duvet covers (heading 63.02)."
Heading 6302, HTSUSA, provides for bed linen, of various
materials, in various subheadings. The merchandise at issue
consists of bed linen of a cotton exterior and a polyester
filling. The General Rules of Interpretation (GRI's) to the
HTSUSA govern the classification of goods in the tariff schedule.
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRI's, taken in
order.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than
one material or substance] or for any other reason,
goods are, prima facie, classifiable under two or more
headings, classification shall be effected as follows:
* * *
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a) [which requires
that goods be classified, if possible, under the
more specific of the competing provisions], shall
be classified as if they consisted of the material
or component which gives them their essential
character, insofar as this criterion is
applicable.
It is clear in this matter that the cotton component of the duvet
covers gives the merchandise their essential character. It
composes 100 percent of the exterior, while the polyester
provides only provides an extremely thin lining between two
layers. The polyester also adds to the merchandise very little
in terms of softness, and is not a major factor in the article's
salability. As a result, the merchandise shall be classified as
is it consisted solely of cotton.
HOLDING:
The printed duvet cover is classified under 6302.21.2060,
textile category 362, as bed linen, table linen, toilet linen and
kitchen linen, other bed linen, printed, of cotton, other, other,
other. The applicable rate of duty is 7.6 percent. The
embroidered duvet cover is classified under 6302.31.1060, textile
category 362, as 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, other,
other. The applicable rate of duty is 23.8 percent.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division