United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 814104 - NY 814291 > NY 814189

Previous Ruling Next Ruling
NY 814189




September 20, 1995

CA-2-63:R:N:349 814189

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5050; 6302.31.5020; 6302.31.5030; 6304.92.0000

Mr. Joseph Strong
28B Delta Place
Atlanta, Georgia 30307

RE: The tariff classification of a duvet cover, flat sheet, bolster cover, and pillowshams from China.

Dear Mr. Strong:

In your letter dated August 24, 1995 you requested a classification ruling.

You submitted samples of a duvet cover, flat sheet, bolster cover, and pillowshams. All the items are made of 100 percent cotton woven fabric. The duvet cover measures approximately 83 x 164 inches. Three of the edges are sewn and the fourth has a partial opening with a flap closure. The top portion of the cover has a red floral embroidered design.

The flat sheet measures approximately 96 x 124 inches. The two edges in the width direction of the sheet are hemmed. The edges in the length direction are selvedge. It is embroidered with a navy blue floral design and has drawnwork.

The tubular bolster cover measures approximately 17-1/4 x 72 inches. It has an opening at each end with drawstrings. The ends of the cover contain drawnwork and are embroidered with a bird design.

The items which you refer to as pillowcases are considered covers or pillowshams. One pillowsham measures 15-1/2 x 28 inches and the other 25-1/2 inches square. All four edges of the pillowshams are sewn and there is an opening in the back with a button closure. The front of the cover is embroidered with a bird design. The square sham contains drawnwork. As requested the samples are being returned.

The applicable subheading for the duvet cover will be 6302.31.5050, Harmonized Tariff Schedule of the United States (HTS), 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: not napped... other. The duty rate will be 23.5 percent ad valorem.

The applicable subheading for the flat sheet will be 6302.31.5020,(HTS), 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: not napped... sheets. The duty rate will be 23.5 percent ad valorem.

The applicable subheading for the bolster cover will be 6302.31.5030,(HTS), 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: not napped... bolster cases. The duty rate will be 23.5 percent ad valorem.

The applicable subheading for the pillowshams will be 6304.92.0000,(HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 7.1 percent ad valorem.

The duvet cover falls within textile category designation 362. The flat sheet falls within textile category designation 361 and the bolster cover within textile category designation 360. The pillowshams fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

This ruling is being issued under the provisions of Section 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 212-466-5854.

Sincerely,

Roger J. Silvestri
Director

Previous Ruling Next Ruling

See also: