CLA-2-63:OT:RR:NC:N3:349
Robert Leadbetter
The Robert Allen Group
225 Foxboro Boulevard
Foxboro, Massachusetts 02035
RE: The tariff classification of a coverlet from Pakistan
Dear Mr. Leadbetter:
In your letter dated February 25, 2008 you requested a classification ruling.
The submitted sample is a coverlet. The instant sample is made from 65 polyester and 35 percent cotton jacquard woven fabric. The fabric has a leaf pattern. The coverlet will also be made from a chief weight or 100 percent cotton woven fabric. Two corners of the coverlet are square and the other two are mitered. The coverlet features a 2-inch wide self hem on all sides. The submitted sample does not contain embroidery but you have indicated that some future styles will contain embroidery.
The applicable subheading for the coverlet if all or chief weight cotton and containing embroidery will be 6304.19.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work. The duty rate will be 12 percent ad valorem.
The applicable subheading for the coverlet if all or chief weight cotton not containing embroidery will be 6304.19.1000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: other. The duty rate will be 4.4 percent ad valorem.
The applicable subheading for the coverlet if chief weight polyester and embroidered will be 6304.19.1500, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the coverlet if chief weight polyester not containing any embroidery will be 6304.19.2000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of man-made fibers: other. The duty rate will be 6.5 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 100 percent cotton or chief weight cotton coverlets fall within textile category 362. The polyester coverlets fall within textile category designation 666. 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. 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