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NY M80549

March 3, 2006

CLA-2-63:RR:NC:N3:349 M80549


TARIFF NO.: 6304.99.6020; 6302.32.1060

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

RE: The tariff classification of a pillow sham and duvet cover from India.

Dear Ms. Lall:

In your letter dated February 16, 2006 you requested a classification ruling.

A sample of a pillow sham style # 1001225514 was submitted with your request. The sham is made from two panels sewn along the edges. The front panel is made from 50 percent rayon, 25 percent polyester and 25 percent metallic woven fabric and it is backed with a plain woven fabric. The metallic component is a separate yarn. The front panel is embroidered and appliquéd. The back panel is made from 100 percent polyester woven fabric. The edges of the sham are finished with a flange or picture frame effect. The flange is made from woven man-made fiber pile fabric. The back panel has an overlapping flap closure. You indicate in your letter that you will also import a duvet cover. The cover will be made in a similar manner to the pillow sham.

The applicable subheading for the pillow sham will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other of artificial fibers. The duty rate will be 3.2 percent ad valorem.  

The applicable subheading for the duvet cover made similar to the pillow sham will be 6302.32.1060, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work other: other. The duty rate will be 14.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Both the pillow sham and duvet cover fall within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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