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NY G80795

September 20, 2000

CLA-2-63:RR:NC:TA:349 G80795


TARIFF NO.: 6302.39.0020; 6304.99.6030

Ms. Nancy Morgan
Dream Sacks, Inc.
271 Morton Street
Ashland, Oregon 97520

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

Dear Ms. Morgan:

In your letter dated August 21, 2000 you requested a classification ruling.

The instant samples consist of a duvet cover and pillowshams. The cover and shams are made from a 100 percent silk woven fabric. The duvet cover is sewn along three sides and the fourth features a snap button closure. The pillowshams feature an overlapping flap closure along the back. The edges are finished to create a flange or picture frame effect. The duvet cover will be imported in various sizes such as a twin 68 x 88 inches, full/queen 86 x 86 inches and king 102 x 86 inches. The sham will be imported in a standard 24 x 31 inch size and a king 24 x 40 inch size. The samples are being returned as requested.

The applicable subheading for the duvet cover will be 6302.39.0020, 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: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 6 percent ad valorem.

The applicable subheading for the pillowshams will 6304.99.6030, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: other. other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 4.5 percent ad valorem.

Presently, the above subheadings are not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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, 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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