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NY M87322





November 14, 2006

CLA-2-63:RR:NC:N3:349 M87322

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.19.0500

Christina L. Hoffman
Pier 1 Imports
100 Pier 1 Place
Level 16
Fort Worth, TX 76102

RE: The tariff classification of a coverlet from India.

Dear Ms. Hoffman:

In your letter dated October 30, 2006 you requested a classification ruling.

The instant sample, identified as “Rock ’n Roll” sku #634830, is a bed coverlet. The face of the coverlet is comprised from several pieces of woven fabric, which are stated to be made from 76 percent cotton and 24 percent polyester. The back is made from 100 percent cotton woven printed fabric. It contains a thin inner layer of cotton flannel fabric. The face of the coverlet features embroidery and appliqués. The coverlet measures 86 x 86 inches. This item is not considered a stuffed bed covering.

The applicable subheading for the coverlet will be 6304.19.0500, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The coverlet falls within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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