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NY 896818




May 27, 1994

CLA-2-63:S:N:N6:349 896818

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.22.2030; 6302.32.2060; 6304.93.0000; 6301.40.0020

Mr. Gary Brunell
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of two duvet cover panels, a pillowsham, and a blanket from Canada.

Dear Mr. Brunell:

In your letters dated April 6, 1994 and May 12, 1994, on behalf of Sheftex c/o Arrival C.B. you requested a tariff classification ruling.

The submitted samples are two duvet cover panels, a pillowsham, and blanket. The duvet cover panels are queen sized and are made of a woven blend of 50 percent polyester and 50 percent cotton woven fabric. One panel is printed with a paisley design while the other is plain and yellow in color. Both panels have snaps sewn on so that the two panels may be snapped together to form a cover. The duvet is then placed in between the snapped panels. The panels will be sold individually so that the customer may mix and match colors and prints. Two panels are necessary to make the duvet cover.

The pillowsham is made of a woven blend of 50 percent cotton and 50 percent polyester fabric. It measures approximately 21-1/4 inches by 30 inches and is printed with a paisley design. The pillowsham is sewn on three sides with an opening at one end used to insert the pillow. The open end has snap closures.

The blanket is made of 100 percent acrylic knit pile fabric and it measures 60 inches by 80 inches. It contains a jacquard design forming the heads of Walt Disney's Mickey and Minnie Mouse. The edges are capped in a black woven fabric. As requested all three samples are being returned.

The applicable tariff provision for the printed duvet cover panels will be 6302.22.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other... sheets: not napped. The general rate of duty will be 13 percent ad valorem.

The applicable tariff provision for the plain duvet cover panels will be 6302.32.2060, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... sheets: not napped. The rate of duty will be 13 percent ad valorem.

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

The applicable tariff provision for the blanket will be 6301.40.0020, HTS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers... other. The rate of duty will be 13 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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