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NY A83028





May 8, 1996

CLA-2-63:RR:NC:TP:352 A83028

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt
Sixty-seven Broad Street
New York, New York 10004

RE: The tariff classification of a back panel for a duvet cover from China

Dear Mr. Kamnitz:

In your letter dated April 25, 1996, on behalf of your client Crown Crafts, Inc., you requested a tariff classification ruling. As requested the sample you submitted is being returned.

The submitted sample is a back panel for the production of a duvet cover. It is manufactured from 100% cotton bleached plain woven fabric. The panel has been cut to a rectangular shape and is characterized by having two sides with pinked edges and two sides formed by the selvages of the fabric. The merchandise will be imported in three sizes corresponding to the dimensions required in the manufacture of a duvet cover for twin, queen and king size products. The panel, identified as style CRO-101A, is rectangular in shape and measures approximately 68 inches by 90 inches. Style CRO-101B measures 86 inches by 90 inches while style CRO-101C measures 101 inches by 90 inches.

Since these back panels do not exhibit the essential character of a completed duvet cover, they may not be classified as incomplete or unfinished duvet covers by operation of General Rule of Interpretation 2(a). However, the fact that the rectangular duvet back panels have two pinked edges, means they are considered "made up" articles for the purposes of Section XI of the Harmonized Tariff Schedules Of the United States.

The applicable subheading for all three styles will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Roger J. Silvestri
Director

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