CLA-2-63:RR:NC:TA:349 K84399
Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016
RE: The tariff classification of a duvet cover from India.
Dear Ms. Abustan:
In your letter dated March 18, 2004 you requested a classification ruling.
The submitted sample is a duvet cover. The face layer of the cover is constructed from a sheer 100 percent nylon woven fabric that is backed with a floral burnout woven fabric. An embroidered leaf pattern goes through both layers of fabric. The back layer of the cover is made from 100 percent cotton woven fabric. It is sewn along three sides. The fourth side features an opening with a 7-button closure. You state that the cover will be made in a full/ queen size (Style number DMD710347DVG) and a king size (Style number DMD710347DVJ).
The applicable subheading for the duvet cover will be 6302.32.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work… other: other. The duty rate will be 14.9 percent ad valorem.
The duvet cover falls within textile category designation 666. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.
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