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NY H84568

August 24, 2001

CLA-2-63:RR:NC:TA:349 H84568


TARIFF NO.: 6302.21.9050; 6302.92.0000

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

RE: The tariff classification of a duvet cover and a pillow sham from China, India and Pakistan

Dear Ms. Jones:

In your letter dated August 14, 2001 you requested a classification ruling.

You submitted a sample of a duvet cover and a pillow sham. One side of the reversible duvet cover is made from a 100 percent cotton sateen stripe fabric and the other side is a printed 100 percent cotton woven fabric. The fabrics are sewn together along three sides. The fourth side has an opening for the insertion and removal of a duvet or comforter. The opening has an 8-button closure. Four fabric covered buttons are attached to each side of the cover approximately 6-inches from the four corners. These buttons allow a 100 percent polyester sheer fabric overlay to be attached to either side of the cover. The floral printed overlay is added to enhance the appearance of the cover. The overlay, which is not a form of edging, trimming or applique work, is considered a composite with the cover. The duvet cover will be imported in twin, full, queen and king sizes.

The pillow sham is made from the same fabrics as the duvet cover. The two layer face side of the sham is made with the printed cotton fabric and the sheer polyester fabric with the sheer fabric as the outer surface. The back of the sham is made from the sateen stripe fabric and it features an overlapping flap with a 3-button closure. The sham is sewn to create a flange or picture frame effect. The cotton fabrics provide the essential character of this item. It will be imported in standard and king sizes.

The applicable subheading for the duvet cover will be 6302.21.9050 , Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the pillow sham will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.6 percent ad valorem.

The duvet cover falls within textile category designation 362 and the pillow sham falls within textile category designation 369. Based upon international textile trade agreements duvet covers from China and India are subject to quota and the requirement of a visa. Pillow shams from China are subject to quota and the requirement of a visa while shams from India are subject visa requirements. Products from Pakistan falling within categories 362 and 369-O are not subject to visa or quota restrictions.

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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