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NY N008304





March 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9050

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

RE: The tariff classification of a duvet set from China

Dear Mr. Celikbilek:

In your letter dated March 13, 2007 you requested a classification ruling.

You will be importing a duvet set (Ref: 0013). The set will consist of a duvet cover and two pillow shams. A segment of the face side fabric that will be used to make the items was submitted with your request. The face of the cover and shams will be made from 53 percent cotton, 32 percent polyester and 15 percent acrylic woven fabrics. The back fabric will be made from 100 percent cotton woven fabric. The fabrics are not printed and not napped. The edges of the cover and pillow shams are finished with a 1.75-inch flange or picture frame effect. You have indicated that the duvet cover will feature a button/buttonhole closure and that the shams will have an overlapping flap closure on the back. You have also stated that the items will not contain any type of embellishment.

In your letter you refer to the duvet cover and pillow shams as a set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking.

In this case all three criteria are met and the duvet cover and pillow sham qualifies as a set. In our opinion, the duvet cover imparts the essential character of the set.

The applicable subheading for the duvet set will be 6302.31.9050, 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: other: not napped other. The duty rate will be 6.7 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 and the pillow sham 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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