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NY J83307

May 6, 2003

CLA-2-63:RR:NC:TA:349 J83307


TARIFF NO.: 6302.32.2060

Ms. Khem Lall
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a comforter cover from India.

Dear Ms. Lall:

In your letter dated April 10, 2003 you requested a classification ruling.

The submitted sample, Style # NVC32CC787, is a comforter cover. The face of the cover is made from a dobby woven velvet fabric with a checkered design. The fabric is constructed of 70 percent cotton and 30 percent rayon. The back of the cover is made from 100 percent cotton plain woven fabric. The cover measures 88 x 96 inches. Three sides are sewn and the fourth features an opening with a button closure. As requested the sample is being returned.

The velvet fabric provides the essential character of this cover. You indicate that the ground fabric is made from cotton and the pile is made from rayon yarns. In referring to products of Chapters 56 to 63, Section XI subheading note 2(B)(b) states in part that “In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric.” As such this item will be classified as a “rayon” cover.

The applicable subheading for the comforter will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other other: other. The duty rate will be 11.6 percent ad valorem.

The comforter cover falls within textile category designation 666. Based upon international textile trade agreements products of India are subject to quota and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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