CLA-2-63:RR:NC:N3:349
Melissa Hermann
Williams-Sonoma, Inc.
151 Union Street
Ice House One, 7th Floor
San Francisco, CA 94111
RE: The tariff classification of a duvet cover from India
Dear Ms. Hermann:
In your letter dated June 18, 2008 you requested a classification ruling.
The submitted sample, identified as Parent SKU # 5718929, is a duvet cover. The cover is made from 100 percent cotton woven fabric. The fabric is printed and not napped. The face panel of the cover is made with fabric that is gathered and stitched with several rows of single needle stitching creating a shirred effect. You refer to this as ruching. As used on the duvet cover, the ruched design is not considered to contain any embroidery, edging or trimming.
The applicable subheading for the duvet cover 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 World Wide Web at http://www.usitc.gov/tata/hts/.
The duvet cover falls within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division