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NY N003587




December 13, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.19.1000

Marla Hammouche
The Linen Source Inc.
5401 Hangar Court
Tampa, FL 33634

RE: The tariff classification of coverlets from Portugal

Dear Ms. Hammouche:

In your letter dated November 20, 2006 you requested a classification ruling.

The submitted samples, Item #’s MKQ14TMC, NKD14TBU and FY815TOA, are coverlets. They will be made from either 100 percent cotton or 80 percent cotton and 20 percent polyester woven matelasse fabric. The coverlets feature a scalloped edge that is sewn with a merrow overlock stitch. The merrow stitch gives the effect of a satin stitch. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In the instant case the merrow stitch used to finish the edges on the coverlets prevents the edge from unraveling and it is not considered embroidery for tariff purposes. All of the coverlets are twin size but you indicate in your letter that the items will be available in other bedding sizes and color options.

The applicable subheading for all of the coverlets will be 6304.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: of cotton: other. The duty rate will be 4.4 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/.

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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