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NY F82603

February 25, 2000

CLA-2-63:RR:NC:TA:349 F82603


TARIFF NO.: 6302.39.0030; 6303.99.0060; 6304.99.3500

Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016

RE: The tariff classification of a duvet cover, sham, bed skirt and pillow covers from China

Dear Ms. Abustan:

In your letter dated February 2, 2000 you requested a classification ruling.

You submitted samples of a duvet cover, bed skirt, pillow sham and two pillow covers. These items are made from a 55 percent linen and 45 percent polyester woven fabric and a 100 percent polyester woven fabric. The duvet cover will be imported in twin, full/queen and king sizes. The front of the cover consists of four panels. The large center panel is made from the linen blend fabric and it is bordered on the top and sides by the polyester fabric. The polyester border is 16 inches wide on the submitted full/queen size sample. The back is made from the linen blend fabric and has a full width zipper. Twenty fabric covered buttons are attached to the top polyester panel and piping is inserted in the top and side seams.

The bed skirt will be made in twin, full, queen, king and California king sizes. The platform section is made from a cotton fabric and the 14.5-inch drop or skirt is made from the linen blend and polyester fabrics. The polyester fabric forms a 3.5-inch border along the bottom of the drop. The pillow sham measures 24 x 30 inches and is designed to enclose a standard size bed pillow. The front side is composed of three panels. Eight inch wide panels of polyester fabric are sewn to the sides of the center linen blend panel. The back is made from the linen blend fabric and features an overlapping flap opening. A line of stitching two inches from the edges creates the usual flange or picture frame effect.

One pillow cover is 19 inches square and is designed to enclose a 16 inch square pillow. The front side has a 12.5 inch square polyester panel framed on all sides with the linen blend fabric. It has the same picture frame effect as the sham. The other pillow cover measures 10 x 14 inches. The front is composed of a 5 inch wide panel of polyester and a 9 inch wide panel of the linen blend fabric. Five fabric covered buttons are sewn along the seam between these fabrics. The backs of both covers are made from the linen blend fabric and feature overlapping flap openings. You also referred to 20 x 30 and 20 x 40 inch pillow shells. Your inquiry does not provide enough information for us to give a classification ruling on those items. Your request for a classification ruling should include samples of the pillow shells.

The applicable subheading for the duvet cover will be 6302.39.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials other: other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the bed skirt will be 6303.99.0060, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of other textile materials other: other. The duty rate will be 11.9 percent ad valorem.

The applicable subheading for the sham and pillow covers will be 6304.99.3500, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted of other textile materials: other: of vegetable fibers (except cotton): other. The duty rate will be 11.9 percent ad valorem.

All of these items fall within textile category designation 899. Based upon international textile trade agreements products of China are subject to the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

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