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NY I83696




July 11, 2002

CLA-2-63:RR:NC:TA:349 I83696

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.2060; 6304.99.6020; 6303.92.2020

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

RE: The tariff classification of a duvet cover, pillow sham, pillow cover and dust ruffle from China.

Dear Ms. Jones:

In your letter dated June 18, 2002 you requested a classification ruling.

You submitted a sample of a duvet cover, pillow sham and pillow cover. You will also import a dust ruffle; however, a sample was not submitted. The first sample, identified as style no. DVT90111, is a duvet cover. The front portion is made from 50 percent wool and 50 percent rayon woven fabric. The back is made from 100 percent cotton woven fabric. The edges of the duvet cover feature a flange effect that contains a thin layer of batting. The back of the cover has a button closure. The cover does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The second sample, identified as style no. SHM90111, is a pillow sham. The sham is made from 50 percent wool and 50 percent rayon woven fabric. The sham has an overlapping flap on the back with a button closure. It features a flange or picture frame effect along the edges. The sham measures approximately 24 x 30 inches.

The third sample, identified as style no. XPS90111, is a pillow cover. The pillow cover is made from 50 percent wool and 50 percent rayon woven fabric. The face of the cover features a thin layer of batting and a quilted effect. The back has a slit opening with a button type closure. The cover measures 14.5 x 22 inches.

The dust ruffle is identified as style no. DRF90111. The platform is made from 65 percent polyester and 35 percent cotton woven fabric. The ruffle is made from 50 percent wool and 50 percent rayon woven fabric. As requested the samples are being returned.

The applicable subheading for the duvet cover will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other other: other. The duty rate will be 11.7 percent ad valorem.

The applicable subheading for the pillow sham and pillow cover will be 6304.99.6020, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: other: other: of artificial fibers. The duty rate will be 3.8 percent ad valorem.

The applicable subheading for the dust ruffle will be 6303.92.2020, HTS, which provides for other curtains (including drapes) and interior blinds; curtains or bed valances: other: of synthetic fibers: other. The duty rate will be 11.6 percent ad valorem.

The duvet cover, pillow sham, pillow cover and dust ruffle fall within textile category designation 666. Based upon international textile trade agreements the duvet cover from China is 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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