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NY C85924

April 7, 1998

CLA-2-63:RR:NC:TA:349 C85924


TARIFF NO.: 6302.31.9050; 6304.92.0000

Ms. Jill Shepherd
C.F.L. West
3185 'H' Airway Avenue
Costa Mesa, CA 92626

RE: The tariff classification of a duvet cover, pillow sham and a bolster cover from China.

Dear Ms. Shepherd:

In your letter dated March 27, 1998 you requested a classification ruling.

All three submitted items are made from 100 percent cotton woven denim fabric. The pillow sham, Style number 4000, measures approximately 20 x 32 inches. Three edges are hemmed and the fourth is open with a button closure. The bolster cover, Style number 5000, is cylindrical in shape and measures 10 x 24 inches. It contains an opening with a button closure. The duvet cover, Style number 1001, measures 88 x 88 inches. Three edges are sewn while the fourth has an opening. The opening has a button closure. In your letter, you indicate the cover will be imported in other sizes including 68 x 88 inches and 88 x 106 inches.

The applicable subheading for the pillow sham and bolster cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the duvet cover will be 6302.31.9050, 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: not napped... other. The duty rate will be 7.2 percent ad valorem.

The pillow sham and bolster cover fall within textile category designation 369. The duvet cover falls within textile category designation 362. 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.


Robert B. Swierupski

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