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NY N004025





December 22, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5050; 6304.92.0000

Cagda Celikbilek
Zorlu USA, Inc.
295 Fifth Avenue, Suite 503
New York, NY 10016

RE: The tariff classification of a duvet cover and pillow shams from China

Dear Mr. Celikbilek:

In your letter dated November 21, 2006 you requested a classification ruling.

The submitted sample is a corner portion showing the edge treatment that will be used on a duvet cover and pillow shams. Both items, referred to as 1000 Thread Count, will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The edge treatment consists of a strip of corded piping inserted into the edge seam.

The applicable subheading for the duvet cover will be 6302.31.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped other. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for the pillow sham will be 6304.92.0000, HTSUS, that provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 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 duvet cover falls within textile category 362. The pillow sham falls within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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