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NY K86000

May 17, 2004
CLA-2-63:RR:NC:N3:351 K86000


TARIFF NO.: 6307.90.9889, 6302.32.2060

Robert W. Hardy
International Trade Consultants
1647 Isabella Court
Millersville, Maryland 21108

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

Dear Mr. Hardy:

In your letter dated May 6, 2004, you requested a tariff classification ruling on behalf of Mohawk Home, of Sugar Valley, Georgia.

The first imported article is composed of 38 percent rayon, 34 percent polyester, 20 percent cotton, and 8 percent acrylic. It consists of squares of fabric sewn together to form a rectangular shape. Buttons will be sewn on the edge. The item will have one of its sides folded over and sewn onto the main sheet.

The second imported article, also a textile product, is made entirely of cotton and cut in a rectangular shape. One of the edges is folded over and sewn in place with button holes cut and sewn, corresponding to the buttons on the other item.

The applicable subheading for the textile products will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

If the two articles are imported together, they would constitute an unfinished duvet cover, and the applicable subheading 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 11.4 percent ad valorem.

The duvet 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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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