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NY N021155

December 21, 2007



TARIFF NO.: 6304.19.0500

Ms. Melissa Hermann
Williams-Sonoma, Inc.
151 Union Street
Ice House One, 7th Floor
San Francisco, CA 94111

RE: The tariff classification of a tailored bedspread from China

Dear Ms. Hermann:

In your letter dated December 12, 2007 you requested a classification ruling.

The submitted sample is referred to as the PB Piped Tailored Bedcover. It is made from 100 percent cotton twill woven fabric and will be imported in daybed, twin, full, queen, king and California king sizes. The bedspread consists of a top panel and skirt. A strip of corded piping is sewn in the seam between the top panel and skirt. The skirt is attached on three sides and has a 28 inch drop. The two bottom corners are made with inverted pleats and corner flaps.

You suggest classification as an other furnishing under subheading 6304.92 however the bedcover is considered a bedspread.

The applicable subheading for the tailored bedspread will be 6304.19.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work. The duty rate will be 12 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 bedspread falls within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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