CLA-2-63:RR:NC:TA:349 K89206
6307.90.9889; 9404.90.2000
Ms. Ranjini Iyer
Laavanya, Inc.
110 S. Grace St.
Lombard, IL 60148
RE: The tariff classification of silk bedding from India.
Dear Ms. Iver:
In your letter dated August 31, 2004 you requested a classification ruling.
You will be importing duvet covers, bedspreads, pillow shams, pillow covers and pillow forms with a removable cover. Samples were not submitted however, swatches were supplied to show construction of the fabric. The face panel of the duvet covers will be made from 100 percent silk woven fabric. The back will be made from cotton fabric. The face of the covers may or may not contain embroidery. The bedspreads will be made from 100 percent silk woven fabric. The silk fabric may be backed with cotton. The pillow shams and covers will be made from 100 percent silk woven fabric. The pillows consist of a pillow form and a cover. The outer shell of the pillow form will be made from 100 percent cotton woven fabric. They will be stuffed with either a cotton or polyester filler. The removable cover will be made from 100 percent silk woven fabric. The pillow covers and pillows (form and cover) will be available in two sizes, 8 inches square and 12 inches square.
The applicable subheading for the duvet covers (if printed fabric) will be 6302.29.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of other textile materials… containing 85 percent or more by weight of silk or silk waste. The duty rate will be 4.5 percent ad valorem.
The applicable subheading for the duvet covers (not printed fabric) will be 6302.39.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials… other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 4.3 percent ad valorem.
The applicable subheading for the bedspreads will be 6304.19.3030, HTS, which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: other… containing 85 percent or more by weight of silk or silk waste. The duty rate will be 6.3 percent ad valorem.
The applicable subheading for the pillow shams and 12-inch square pillow covers will be 6304.99.6030, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: other: other… other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 3.2 percent ad valorem.
The applicable subheading for the 8-inch square pillow covers and 8-inch square pillows will be 6307.90.9889, HTS, which provides for other made up articles, including dress patterns: other: other: other… other: other. The duty rate will be 7 percent ad valorem.
The applicable subheading for the 12-inch square pillows will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem
Presently, the above subheadings are not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.
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