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NY J87245




August 27, 2003

CLA-2-63:RR:NC:TA:349 J87245

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.39.0020; 6303.99.0030; 6304.99.6030

Mr. Kirit Patel
Venus Home Fashions
P.O. Box 50580
Irvine, CA 92619-0580

RE: The tariff classification of duvet covers, pillow shams and bed skirts from China or India

Dear Mr. Patel:

In your letter dated August 18, 2003 you requested a classification ruling.

You submitted samples of a duvet cover, pillow sham and bed skirt. All of these items will be made in four different fabric combinations. The duvet cover has a five-button overlapping flap closure on one side. In all four fabric combinations, the face side of the duvet covers will be made from a 100 percent silk woven fabric. The other side of the cover will be made from either a 100 percent silk woven fabric, a 100 percent cotton woven fabric, a 100 percent polyester woven fabric or a 55 percent cotton and 45 percent polyester woven fabric. The sample is made from fabrics that are not printed.

The submitted euro sized pillow sham has a two-button overlapping flap closure on the reverse side. The edges are finished with a flange or picture frame effect. The face side of the shams will be made from a 100 percent silk woven fabric in all four fabric combinations. The reverse sides will be made from the same four fabrics as the duvet cover. The bed skirt consists of a platform section or body and a skirt or side. The pleated skirt has a 12-inch drop and is attached to three sides of the platform section. In all four fabric combinations, the skirts will be made from a 100 percent silk woven fabric. The platform sections will be made from the same four fabrics as the duvet cover. You have also indicated that these three items will be made in a “regular” version with no attachments or decorations and an “embellished” version that will have laces, ribbons, embroidery or other decorative trimmings attached.

The applicable subheading for the duvet covers (all four fabric combinations and both versions) will be 6302.39.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials... other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 4.7 percent ad valorem.

The applicable subheading for the bed skirts (all four fabric combinations and both versions) will be 6303.99.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including draped) and interior blinds; curtain or bed valances: other: of other textile materials other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 11.4 percent ad valorem.

The applicable subheading for the pillow shams (all four fabric combinations and both versions) will be 6304.99.6030, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: other: other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 3.5 percent ad valorem.

The above subheadings are not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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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