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NY 881201




December 23, 1992

CLA-2-63:S:N:N6:349 881201

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.22.1060;6304.93.0000

Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of a duvet cover and pillowsham from China.

Dear Ms. Williams:

In your letter dated December 7, 1992, on behalf of Lawrence Home Fashions you requested a tariff classification ruling.

The submitted samples, a duvet cover and pillowsham are made of printed, 50 percent cotton and 50 percent polyester woven fabric. The duvet cover is twin size, and along one edge of the cover is a zippered opening through which the duvet may be inserted or removed. The edge is finished with piping. The pillowsham measures approximately 26 inches by 31-1/2 inches. The back has an overlapping flap style opening to accommodate the insertion of a pillow. As requested the samples are being returned.

The applicable subheading for the duvet cover will be 6302.22.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: containing any embroidery, lace, braid, edging, trimming, piping or applique work... other: other. The rate of duty will be 17 percent ad valorem.

The applicable subheading for the pillowsham will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted of synthetic fibers. The rate of duty will be 10.6 percent ad valorem.

Goods classifiable under subheading 6302.22.1060, HTS, which have originated in the territory of Canada, will be entitled to a 10.2 percent rate of duty in 1992 and entitled to a 8.5 percent rate of duty in 1993 under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The pillowsham will be entitled to a 6.3 percent ad valorem rate of duty in 1992 and entitled to a 5.3 percent rate of duty in 1993 under the FTA upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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