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NY J83926

May 28, 2003

CLA-2-63:RR:NC:TA:349 J83926


TARIFF NO.: 6302.32.2060

Ms. Nancy Hu
JLA Home, Inc.
19410 Cabot Boulevard
Hayward, CA 94545

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

Dear Ms. Hu:

In your letter dated April 24, 2003 you requested a classification ruling.

You will be importing a duvet cover. A sample of a pillow sham was submitted to represent the construction of the duvet cover. The cover will be made from 100 percent polyester woven fabric. The fabric has been brushed creating a suede-like look. The face or top portion of the cover is made up of large patchwork squares. The seams joining the squares are topstitched with a twin or double needle. The cover will measure 88 x 90 inches. You indicate that the cover will also be made from 70 percent rayon and 30 percent nylon jacquard woven fabric. As requested the sample is being returned.

In your letter you suggest classification under subheading 6304.93.0000, HTS. Duvet covers are considered bed linen and are classifiable under heading 6302, HTS. The submitted polyester pillow sham however, would fall under your suggested classification.

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

The duvet cover falls within textile category designation 666. Based upon international textile trade agreements products of China 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 646-733-3043.


Robert B. Swierupski

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