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August 11, 1999

CLA-2-63:RR:NC:TA:352 E84220

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Joyce E. Jones
American Pacific Enterprises, Inc.
3901 Gantz Road, Suite A
Grove City, OH 43123

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

Dear Ms. Jones:

In your letter dated July 22, 1999, you requested a tariff classification ruling. The sample is being returned as requested.

The sample submitted is a top panel for the manufacture of a duvet cover. After importation into the United States the top panel will be sewn to the back panel to form a completed duvet cover. The top panel is made of fabric panels cut into a rectangular shape and sewn together. The outer panels are constructed of 100 percent cotton velvet fabric. One of the outer panels has horizontal and vertical top stitching throughout the panel creating a quilted pattern. This panel is permanently attached at two side edges and the middle is attached with buttons. The inner panel is made of nonwoven polyester fabric. Between the outer and inner panels is polyester fiber filling.

The applicable subheading for the top panel will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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