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NY L85356




June 22, 2005

CLA-2-63:RR:NC:N3:349 L85356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.19.1000; 6302.21.5050; 6302.21.9050

Mr. Richard Dougherty
FedEx Trade Networks
501 Elmwood Avenue
Elmwood Court II
Sharon Hill, PA 19079-1033

RE: The tariff classification of bedspreads and duvet covers from India.

Dear Mr. Dougherty:

In your letter dated May 26, 2005 you requested a classification ruling.

You submitted five samples. Style #’s BS-SW-37 and BS-SW-77 are bedspreads made from 100 percent cotton woven fabric. Style # BS-SW-37 is hemmed on two ends with selvedge sides. It is marked as being 90 x108 inches in size. The corners are square. It is raspberry in color and is printed with silver circles. Style # BS-SW-77 is hemmed on all four sides. The fabric is printed with a floral design. All four corners are square. It measures approximately 75 x 110 inches.

Style #’s 04/04/29/09 “Ethnic Scribble”, 04/05/13/02 “Plinth Wallpaper” and 04/04/29/22 are duvet covers made from 100 percent cotton woven fabric. The fabric is not napped and printed. Style # 04/04/29/09 “Ethnic Scribble” is sewn on three sides with an opening along the fourth. The open end features an overlapping flap closure with buttons and buttonholes. Piping measuring 9 millimeters has been inserted into the edge seam.

Style # 04/05/13/02 “Plinth Wallpaper” is turquoise in color. It is sewn on three sides with an opening along the fourth. The edges are pieced forming a picture frame effect.

Style # 04/04/29/22 is white in color. The open end features an overlapping flap closure with buttons and buttonholes. A ruffle has been inserted into the edge seam.

The applicable subheading for the items BS-SW-37 and BS-SW-77 will be 6304.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: other. The duty rate will be 4.4 percent ad valorem.

The applicable subheading for style #’s 04/04/29/09 and # 04/04/29/22 will be 6302.21.5050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace braid, edging, trimming, piping or applique work: not napped other. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for style # 04/05/13/02 will be 6302.21.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... other. The duty rate will be 6.7 percent ad valorem.

The bedspreads and duvet covers fall within textile category designation 362. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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