CLA-2-63:RR:NC:N3:349
Jack H. Daniels, Jr.
International Forwarders, Inc.
1350 Ashley River Road
Charleston, SC 29407-5347
RE: The tariff classification of a duvet cover and sham set from Pakistan
Dear Mr. Daniels:
In your letter dated February 6, 2007 you requested a classification ruling on behalf of Chenab USA, Inc.
The submitted samples are a duvet cover and pillow sham. Both items are made from 100 percent cotton woven fabric. The fabric is printed and not napped.
The face fabric has the appearance of quilting due to the use of thick and thin yarns and the varying length of the floats. The cover is sewn along three sides with a button/buttonhole closure along the fourth. The back of the sham features an overlapping flap closure. Both items contain a 15 millimeter wide piping in the side seams.
In your letter you refer to the duvet cover and pillow sham as a set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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;
(c) are put up in a manner suitable for sale directly to users without repacking.
In this case all three criteria are met and the duvet cover and pillow sham qualifies as a set. In our opinion, the duvet cover imparts the essential character of the set.
The applicable subheading for the duvet cover and sham set will be 6302.21.5050, Harmonized Tariff Schedule of the United States (HTSUS), 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 appliqué work: not napped… other. The duty rate will be 20.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The duvet cover falls within textile category 362 and the pillow sham within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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