CLA-2-63:RR:NC:TA:349 K86860
Ms. Nancy Hu
E & E Co, Ltd.
45875 Northport Loop East
Fremont, CA 94538
RE: The tariff classification of a duvet cover set from China.
Dear Ms. Hu:
In your letter dated June 3, 2004 you requested a classification ruling.
You will be importing a duvet cover set. The set will consists of a duvet cover and two pillow shams. A sample of the pillow sham was submitted. Both items will be made from 100 percent polyester woven fabric. The edges of the sham are finished with a flange or picture frame effect. The back panel features an overlapping flap with a button closure. The face side of the shams has a decorative double latticework that is created by stitching. You indicate that the face panel of the cover will contain the same finish as the shams. The set will be made in a full, queen, king and California king sizes. The cover and shams are packaged for retail set at time of import.
The Explanatory Notes, the official interpretation of the HTSUSA at the international level, “goods put up in sets for retail sale” refers to goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking.
The subject set meets the qualifications of “goods put up in sets for retail sale”. The components of the set consist of two different articles which are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing a bed and they are packaged for sale directly to users without repacking. It is our opinion that the duvet cover is the component that gives the set its essential character.
The applicable subheading for the duvet cover set 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 China 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