United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A86166 - NY A86317 > NY A86224

Previous Ruling Next Ruling
NY A86224

August 28, 1996

CLA-2-63:RR:NC:TP:349 A86224


TARIFF NO.: 6302.31.5050; 6304.92.0000

Mr. R. Beltran
Alliance Customs Clearance, Inc.
100 Oceangate Ave., P-200
Long Beach, CA 90802

RE: The tariff classification of a duvet cover and pillowshams from China.

Dear Mr. Beltran:

In your letter dated August 5, 1996 you requested a classification ruling on behalf of Springs Industries.

You submitted a sample of a duvet covet and pillowshams. Both items are made of 100 percent cotton woven fabric. The pillowshams measure approximately 20 by 26 inches and the duvet cover is a queen size. Three edges of the pillowshams are sewn. The fourth edge is open with a 7 inch crocheted trim which acts as the overlapping flap of the sham. Three edges of the duvet cover are sewn and the fourth has 34 inch partial opening used to accommodate the insertion of comforter. It also contains a scalloped crocheted 7 inch trim which is attached to three of the edges. Both the face of the shams and the cover has a floral and leaf applique and embroidered design.

The applicable subheading for the duvet cover will be 6302.31.5050, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped...other. The duty rate will be 23.2 percent ad valorem.

The applicable subheading for the pillowshams will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7 percent ad valorem

The duvet cover falls within textile category designation 362 and the pillowsham within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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. 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 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 212-466-5854.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: