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NY I81364

May 22, 2002

CLA-2-63:RR:NC:TA:349 I81364


TARIFF NO.: 6302.31.9050; 6304.92.0000; 6307.90.8945

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, pillow sham and pillow shell from China, India and Pakistan.

Dear Ms. Jones:

In your letter dated April 30, 2002 you requested a classification ruling.

You submitted a representative sample and photographs depicting a duvet cover, pillow sham and a pillow shell. All of the items will be made from 100 percent cotton woven denim fabric. The duvet cover will feature a button closure. The pillow sham is sewn on all four sides with a zipper closure on the back. The pillow shell will be sewn on three sides. The fourth side is unfinished. After importation the shell will be stuffed and sewn closed. All of the items feature cargo pockets with a hook and loop closure. 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 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 6.5 percent ad valorem.

The applicable subheading for the pillow shell will be 6307.90.8945, HTS, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction: pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton pillow shells, of cotton. The rate of duty will be 7 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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