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NY N008324




March 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9050; 6304.92.0000; 6303.91.0020

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

RE: The tariff classification of a duvet set, pillow sham and bed skirt from China

Dear Mr. Celikbilek:

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

You will be importing a duvet set, Euro sham and bed skirt (620TC Ref: 0015). The duvet set will consist of a duvet cover and two pillow shams. The duvet cover and pillow shams may also be imported separately. A segment of the fabric that will be used to make the shams and duvet cover was submitted with your request. All of the items are made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The folded edges of the duvet cover are finished with a double needle stitch. The edges of the pillow shams are finished with a double needle stitch that creates a 1-inch wide flange.

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 and separately imported duvet cover 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.

The applicable subheading for the separately imported pillow shams and Euro 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.

The applicable subheading for the bed skirt will be 6303.91.0020, HTSUS, that provides for curtains (including drapes) and interior blinds, curtain or bed valances: other: of cotton other. The duty rate will be 10.3 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 and the pillow sham, Euro sham and bed skirt fall 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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