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NY I81360

May 22, 2002

CLA-2-63:RR:NC:TA:349 I81360


TARIFF NO.: 6302.31.9050; 9404.90.8020

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

RE: The tariff classification of a duvet cover and comforter from China, India and Pakistan.

Dear Ms. Jones:

In your letter dated April 29, 2002 you requested a classification ruling.

You submitted a representative sample that will be made into a duvet cover and comforter. The items are comprised of two panels. The panels are made from 100 percent cotton woven fabric. The comforter will be stuffed with a polyester filler. The front panel of both items has a denim patchwork design. Some of the edge of the patches are unraveled creating a self-fringe. The back panel is plain. The duvet cover will feature a button closure. The cover and comforter will be made in full, queen and king sizes. As requested the sample is being returned.

The applicable subheading for the duvet cover will be 6302.31.9050, 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: other: not napped other. The duty rate will be 6.9 percent ad valorem.

The applicable subheading for the comforter will be 9404.90.8020, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.5 percent ad valorem.

The duvet cover and comforter fall within textile category designation 362. Based upon international textile trade agreements products of China and India are subject to quota and the requirement of a visa. Products of Pakistan are not subject to quota or visa 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 646-733-3043.


Robert B. Swierupski

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