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NY N017773

October 22, 2007



TARIFF NO.: 6302.31.9050; 6304.19.1000; 6304.92.0000

Mr. Angel Rodriguez
Panalpina Inc.
1776 On-the-Green
67 Park Place
Morristown, NJ 07960-7103

RE: The tariff classification of coverlets, duvet covers and shams from India

Dear Mr. Rodriguez:

In your letter dated September 25, 2007 on behalf of VTX USA LLC, you requested a classification ruling.

You submitted samples of coverlets, duvet covers and pillow shams. All of the items are made from 100 percent cotton woven fabric that is not printed or napped. Style CL CO SS008 SD 815 21654 is referred to as “Mesmerisa Matelasse Picto Twin Coverlet with Satin Scallop Edge Folded Hem.” The fabric has a floral design created by the weave and the scalloped edges of the coverlet are bound or capped with a strip of woven fabric. The edges of the “Damask Matelasse Picto/Satin Picto Standard Shams with Satin Scallop edge Folded Hem,” Style SH CO SS008 SD 815 21660, is finished in the same manner as the coverlet. The fabric has a different woven in floral design. A plain woven piece of fabric is attached to the back of the sham creating an overlapping flap closure and a pocket for a standard size pillow.

Styles DV CO SN002 SD 815 21656 “Mesmerisa Border Matelasse/Satin Picto Twin Duvet,” SH CO SN001 SD 815 21659 “Annabel Matelasse Picto/Satin Picto Standard Shams” and CL CO SN002 SD 815 21653 “Hannah Matelasse Picto Twin Coverlet with Satin Folded Hem” are made from fabrics with different floral designs created by the weave. The back panel of the duvet cover is made from a plain woven fabric and features an opening with button/buttonhole closures. The sham also has a plain woven fabric back and an overlapping flap closure. The edges of the coverlet are finished with a strip of fabric creating an inch wide capped or bound edge.

Styles DV CO SN002YD 21655 “Stitched Square YD Matelasse Twin Duvet,” CL CO SN001 YD 21652 “YD Stitched Square Matelasse Twin Coverlet with Double Stitch,” SH CO SN001 YD 21657 “Stitched Square YD Matelasse Standard Shams” and SH CO SN002 YD 21658 “Matelasse Standard Shams with double Stitch” are made from a fabric that has the appearance of embroidered squares but the effect is created by the weave. The face and back of the duvet cover are made from the “stitched square” fabric. The cover has an opening with a button/buttonhole closure. The coverlet is hemmed on all sides. The shams have an overlapping flap on the back. The flange or picture frame effect on one sham is created with a single needle stitch while the other uses a double needle stitch.

The applicable subheading for the duvet covers will be 6302.31.9050, Harmonized Tariff Schedule of the United States (HTSUS), 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 6.7 percent ad valorem

The applicable subheading for the coverlets will be 6304.19.1000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: other. The duty rate will be 4.4 percent ad valorem.

The applicable subheading for the pillow sham will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 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/.

The duvet covers and coverlets fall within textile category 362. The pillow shams fall within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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