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August 11, 1999

CLA-2-63:RR:NC:TA:352 E84219

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Joyce E. Jones
American Pacific Enterprises, Inc.
3901 Gantz Road, Suite A
Grove City, OH 43123

RE: The tariff classification of a “Placket Panel” and a “Bottom Panel” for a duvet cover from China.

Dear Ms. Jones:

In your letter dated July 22, 1999, you requested a tariff classification ruling. The samples are being returned as requested.

The samples submitted are a “Placket Panel” and a “Bottom Panel” for the manufacture of a duvet cover. After importation into the United States the “Placket Panel” and the “Bottom Panel” will be sewn together to form the top of the duvet cover. The “Placket Panel” is made of fabric panels cut into a rectangular shape and sewn together. The outer panels are constructed of 100 percent cotton woven velvet fabric. The inner panels are made of a nonwoven polyester fabric. Between the outer and inner panels is polyester fiber filling. There are horizontal and vertical top stitching throughout the article creating a quilted pattern. A velvet fabric panel with buttonholes at set intervals is sewn along one side. .

The “Bottom Panel” is made of panels cut into a rectangular shape and sewn together. The outer panels are constructed of 100 percent cotton woven velvet fabric. The inner panels are made of nonwoven polyester fabric. Between the outer and inner panels is polyester fiber filling. There are horizontal and vertical top stitching throughout the article creating a quilted pattern. Textile buttons are attached along one side at set intervals.

The applicable subheading for the “Placket Panel” and the “Bottom Panel” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . 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 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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