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NY 884901

April 26, 1993

CLA-2-63:S:N:N6: 349 884901


TARIFF NO.: 6302.31.2090

Mr. Michael A. Pipitone
John F. Kilroy Co., Inc.
Suite 1569
One World Trade Center
New York, N.Y. 10048

RE: The tariff classification of a duvet/comforter cover from India.

Dear Mr. Pipitone:

In your letter dated March 29, 1993, on behalf of Beacon Looms, Inc. you requested a tariff classification ruling.

You submitted a duvet/comforter cover, identified in your letter as style no. EM 3292. It is made of 100 percent cotton woven yarn dyed fabric, and measures approximately 70 inches by 86 inches. The upper portion has a plaid design fabric and the bottom surface is a solid hunter green fabric. The top and bottom of the cover are sewn together along three sides. The fourth side is sewn midway and has a 23-1/2 inch opening with a "Velcro" like closure.

The applicable subheading for the duvet/comforter cover will be 6302.31.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other... other: other. The rate of duty will be 7.6 percent ad valorem.

The duvet/comforter cover falls within textile category designation 362. Based upon international trade agreements, products of India are subject to visa and quota requirements.

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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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