CLA-2-63:OT:RR:NC:N3:349
Mr. Steve Allan
Nordstrom, Inc.
Customs Compliance Department
1617 Sixth Avenue, Suite 1000
Seattle, WA 98101-1742
RE: The tariff classification of a duvet cover and pillow sham from India
Dear Mr. Allan:
In your letter dated May 6, 2013 you requested a tariff classification ruling.
You will be importing a duvet cover (“Darcey” NO288130QU and NO288130KI) and pillow sham (“Darcey” NO288279ST and NO288279KI). A sample of the pillow sham, which also represents the duvet cover, was submitted with your request. The sham is made from 100 percent cotton woven fabric. The fabric is not napped and not printed. The face panel of the sham is pieced together from alternating ruched or gathered fabric and plain fabric sections. The ruched panels are backed with another fabric. The sham has an overlapping flap closure on the back. The duvet cover will have the same face panel design as the sham with an opening at one end secured with a button closure.
The applicable subheading for the duvet cover will be 6302.31.9050, 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: other: not napped… other. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the pillow sham will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division