CLA-2-63:RR:NC:N3:349
Ms. Leah D. Cantero
Williams-Sonoma Inc.
151 Union Street, 7th Floor
San Francisco, CA 94111
RE: The tariff classification of a duvet cover and pillow shams from India
Dear Ms. Cantero:
In your letter dated July 30, 2009 you requested a classification ruling.
You will be importing a duvet cover and pillow shams referred to as Parent SKU 1595230 Organic Pleated Voile Duvet Cover and Sham Cover. A sample of the sham representing both items was submitted with your request. The cover and shams will be made from 100 percent cotton woven fabrics. The face side of each item is made from alternating 4.5 inch wide pleated strips (8 sewn down pleats) sewn to a ½ inch wide narrow fabric ladder strip panel. Due to the use of different size yarns the ladder strip appears to be embroidered but it is not. The completed face side presents the appearance of pleated sections with drawn threadwork or hemstitching. The duvet cover and pillow shams will be imported separately.
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.
The applicable subheading for the shams will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 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/.
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