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NY E88138





November 4, 1999

CLA-2-63:RR:NC:TA:349 E88138

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5050; 6304.19.0500; 6304.19.3060

Mr. Brian J. Murphy
Law Offices of Roy Ian Delbyck
Suite 706 Ocean Centre, Harbour City
5 Canton Road, Tsimshatsui, Kowloon, Hong Kong

RE: The tariff classification of a bedspread and duvet cover from Hong Kong.

Dear Mr. Delbyck:

In your letter dated September 9,1999, received by this office on October 13, 1999, you requested a classification ruling on behalf of First Success Trading Limited. As requested the samples are being returned.

You submitted a sample of a duvet cover. The cover is made from 100 percent cotton woven fabric. It is composed of two pieces of fabric that are sewn along three edges. The fourth side features an opening with seven fabric closures. The front panel of the duvet cover is embroidered with grapes and leaves. The cover will be available in standard bed sizes. You also indicate that you will be importing a bedspread. A sample was not submitted, however, you state that the bedspread is comprised of a front and back panel sewn together along the edges without a filler. The fabric is not napped or printed. It will be made from either100 percent cotton or 100 percent linen woven fabric. The embroidered bedspread will be available in twin, full, queen or king sizes. As requested the duvet cover is being returned.

The applicable subheading for 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 22.4 percent ad valorem.

The applicable subheading for the bedspread made from cotton will be 6304.19.0500, HTS, which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work. The duty rate will be 12.8 percent ad valorem.

The applicable subheading for the bedspread made from linen will be 6304.19.3060, HTS, which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: other other: other. The duty rate will be 9.4 percent ad valorem.

The duvet cover falls within textile category designation 362. The cotton bedspread falls within textile category designation 362 and the linen bedspread falls within category designation 899. Based upon international textile trade agreements products from Hong Kong are subject to quota and the requirement of a visa. The linen bedspread is only subject the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 John Hansen at 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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