CA-2-63:R:N:349 814189
6304.92.0000
Mr. Joseph Strong
28B Delta Place
Atlanta, Georgia 30307
RE: The tariff classification of a duvet cover, flat sheet,
bolster cover, and pillowshams from China.
Dear Mr. Strong:
In your letter dated August 24, 1995 you requested a
classification ruling.
You submitted samples of a duvet cover, flat sheet, bolster
cover, and pillowshams. All the items are made of 100 percent
cotton woven fabric. The duvet cover measures approximately 83 x
164 inches. Three of the edges are sewn and the fourth has a
partial opening with a flap closure. The top portion of the
cover has a red floral embroidered design.
The flat sheet measures approximately 96 x 124 inches. The
two edges in the width direction of the sheet are hemmed. The
edges in the length direction are selvedge. It is embroidered
with a navy blue floral design and has drawnwork.
The tubular bolster cover measures approximately 17-1/4 x
72 inches. It has an opening at each end with drawstrings. The
ends of the cover contain drawnwork and are embroidered with a
bird design.
The items which you refer to as pillowcases are considered
covers or pillowshams. One pillowsham measures 15-1/2 x 28
inches and the other 25-1/2 inches square. All four edges of the
pillowshams are sewn and there is an opening in the back with a
button closure. The front of the cover is embroidered with a
bird design. The square sham contains drawnwork. As requested
the samples are being returned.
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 23.5 percent ad
valorem.
The applicable subheading for the flat sheet will be
6302.31.5020,(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... sheets. The duty rate will be
23.5 percent ad valorem.
The applicable subheading for the bolster cover will be
6302.31.5030,(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... bolster cases. The duty rate
will be 23.5 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 duty rate will be 7.1 percent ad valorem.
The duvet cover falls within textile category designation 362.
The flat sheet falls within textile category designation 361 and
the bolster cover within textile category designation 360. The
pillowshams fall 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 Section
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