CLA-2-63:S:N:N6:349 881201
Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: The tariff classification of a duvet cover and pillowsham
from China.
Dear Ms. Williams:
In your letter dated December 7, 1992, on behalf of Lawrence
Home Fashions you requested a tariff classification ruling.
The submitted samples, a duvet cover and pillowsham are made
of printed, 50 percent cotton and 50 percent polyester woven
fabric. The duvet cover is twin size, and along one edge of the
cover is a zippered opening through which the duvet may be
inserted or removed. The edge is finished with piping. The
pillowsham measures approximately 26 inches by 31-1/2 inches.
The back has an overlapping flap style opening to accommodate the
insertion of a pillow. As requested the samples are being
returned.
The applicable subheading for the duvet cover will be
6302.22.1060, Harmonized Tariff Schedule of the United States
(HTS), which provides for bed linen, table linen, toilet linen
and kitchen linen: other bed linen, printed: containing any
embroidery, lace, braid, edging, trimming, piping or applique
work... other: other. The rate of duty will be 17 percent ad
valorem.
The applicable subheading for the pillowsham will be
6304.93.0000, HTS, which provides for other furnishing articles,
excluding those of heading 9404: other: not knitted or crocheted
of synthetic fibers. The rate of duty will be 10.6 percent ad
valorem.
Goods classifiable under subheading 6302.22.1060, HTS, which
have originated in the territory of Canada, will be entitled to a
10.2 percent rate of duty in 1992 and entitled to a 8.5 percent
rate of duty in 1993 under the United States-Canada Free Trade
Agreement (FTA) upon
compliance with all applicable regulations. The pillowsham will
be entitled to a 6.3 percent ad valorem rate of duty in 1992 and
entitled to a 5.3 percent rate of duty in 1993 under the FTA upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport