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NY H86649




February 1, 2002

CLA-2-63:RR:NC:TA:349 H86649

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5050; 6302.31.9050

Ms. Khemoutie Lall
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of duvet covers from India.

Dear Ms. Lall:

In your letter dated January 8, 2002 you requested a classification ruling.

The submitted sample, item # VEP32CC787, is a twin size duvet cover. A swatch of duvet cover item # VEP32CC787F was submitted. Both items will be made from 100 percent cotton woven velveteen fabric on the face side and a plain woven cotton fabric on the back. Three sides of item # VEP32CC787 are hemmed and the fourth has an approximately 54 inch opening with a button closure. The surface of the velveteen fabric features a puckered circular design approximately every 6 inches. The ¾ inch diameter circles are created by an elasticized yarn. The velveteen fabric for item # VEP32CC787F features a similar puckered effect in the shape of a six petal flower. The center of the flower is embroidered. As requested the sample is being returned. The applicable subheading for item # VEP32CC787 will be 6302.31.9050, 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: other: not napped other. The duty rate will be 6.9 percent ad valorem.

The applicable subheading for item # VEP32CC787F will be 6302.31.5050, 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 21.5 percent ad valorem.

Both duvet covers fall within textile category designation 362. Based upon international textile trade agreements products of India are subject to quota and 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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