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NY C89211

July 13, 1998

CLA-2-63:RR:NC:TA:349 C89211


TARIFF NO.:6302.31.5050

Ms. Ludene Murphree

Gap Inc.

One Harrison Street

San Francisco, CA 94105

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

Dear Ms. Murphree:

In your letter dated June 15, 1998 you requested a classification ruling.

Style 342456, is a duvet cover in a self fabric bag. The duvet cover is made from 100 percent cotton woven fabric. Three of the edges are sewn and the fourth has a partial opening with a flap and a button closure. The top portion of the cover features an embroidered star and moon design. The edges contain piping.

The self fabric, envelope style bag measures approximately 10 x 13 inches. The bag has a tie string flap type closure and is intended to contain and store the folded duvet cover. The duvet cover and bag are imported together ready for retail sale. The samples are being returned.

A crib bumper and self fabric bag were the subject of Headquarters Ruling Letter (HQ) 961391 dated April 10, 1998. In that ruling, it was decided that the two items should be classified together under the subheading for the bumper. In the instant case the fabric of the submitted bag and duvet cover match each other. The bag is only slightly larger than the duvet cover. The submitted bag only appears to be useful in keeping the duvet cover clean and retaining it in a compact position when not in use. Following the reasoning in HQ 961391, the duvet cover and self fabric bag will be classified together under the subheading that provides for the duvet cover. The duvet cover and bag are being returned to you.

The applicable subheading for the duvet cover and self fabric bag 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 22.6 percent ad valorem.

The duvet cover and self fabric bag 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-



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