HQ 0951630 - Modification of Pre-Entry Classification Ruling (PRC) 864863; Duvet Cover, Blanket Cover and Neck Roll - United States International Trade Commision Rulings

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HQ 951630
August 12, 1992

CLA-2 CO:R:C:T 951630 jlj

CATEGORY: CLASSIFICATION

Tariff No.: 6302.31.1090

Mr. Tony Chia
Orem Corporation
136 Madisom Avenue
New York, New York 10016

RE: Modification of Pre-Entry Classification Ruling (PRC) 864863; Duvet Cover, Blanket Cover and Neck Roll

Dear Mr. Chia:

This is in reference to Pre-Entry Classification Ruling (PRC) 864863, issued to you on July 18, 1991. Upon further review that ruling is determined to be in error and is modified as follows.

FACTS:

In PRC 864863, a cotton duvet cover, a blanket cover and a neck roll were classified under the provision for bed linen of cotton, not printed and not containing any embroidery, lace, braid, trimming, piping or applique work, in subheading 6302.31.2090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

ISSUE:

What is the correct HTSUSA classification of this merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes.

A Customs examination after the ruling letter indicated that the duvet cover imported in a recent shipment at Dallas/Fort Worth revealed embroidery and trimming on the item. The blanket cover and neck roll were not examined, but based on a pre-entry classification heading entitled "Embroidery Cutwork" it is believed that they also contain embroidery and were misclassified in PRC 864863.

HOLDING:

PRC 864863 is modified to classify the cotton duvet cover under subheading 6302.31.1090, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: other: other. Since there is insufficient information on which to determine the classification of the blanket cover and neck roll, PRC 864863 is modified to delete the blanket cover and neck roll from the ruling.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying PRC 864863 to reflect the above classification and deletion effective with the date of this letter. However, if after your review, you disagree with the basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter.

This notice to you should be considered a modification of PRC 864863 under 10 CFR 177.9(d)(1). It is not to be applied retroactively to PRC 864863 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions of merchandise of this type, PRC 864863 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for such relief from the binding effects as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Inasmuch as part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director
Commercial Rulings Division

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