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NY 806556




February 23, 1995

CLA-2-94:S:N:N6:349 806556

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5050; 6303.91.0000

Diane L. Weinberg
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a duvet cover and dust ruffle from Canada.

Dear Ms. Weinberg:

In your letter dated February 1, 1995, on behalf of H.K. Enterprises, Inc. you requested a ruling on the status of a duvet cover and dust ruffle from Canada under the NAFTA.

You submitted a duvet cover and dust ruffle. Both items are made of 100 percent cotton woven fabric. The submitted duvet cover measures approximately 88 x 106 inches. The back of the cover has an opening with a 6 button hole overlapping flap closure. The upper portion contains an embroidered cut-work floral design with a 3 inch decorative scalloped edge that extends to form a frame effect.

The dust ruffle is comprised of a main panel with a 14 inch ruffle sewn on three sides. The edges of the ruffle portion are scalloped and contain an embroidered cut-work design. It is designed to fit between the box and mattress and the ruffle portion will hang to cover the box.

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 general rate of duty will be 23.5 percent ad valorem.

The applicable tariff provision for the dust ruffle will be 6303.91.0000, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The general rate of duty will be 11.6 percent ad valorem.

Each of the non-originating materials used to make the duvet cover has satisfied the changes in tariff classification required under HTSUSA, General Note 12(t)/63.1. The duvet cover will be entitled to a 7.1 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

Each of the non-originating materials used to make the dust ruffle has satisfied the changes in the tariff classification required under HTSUSA, General Note 12(t)63.3. The dust ruffle will be entitled to a 3.5 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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