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NY N009865




May 1, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9050

Leah Cantero
Williams-Sonoma, Inc.
151 Union Street
Ice House One, 7th Floor
San Francisco, CA 94111

RE: The tariff classification of duvet cover and pillowcase from India

Dear Ms. Cantero:

In your letter dated April 12, 2007 you requested a classification ruling.

The submitted samples are identified as Sample# 1: Parent SKU 9243106-Organic Cotton Pleated Duvet Cover and Sample# 2: Parent SKU 9170002 – Organic Cotton Percale Pillowcase. The duvet cover and pillowcase are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The face panel of the duvet cover is made with fabric that is gathered and stitched at various points. It will be available in full/queen, king and twin bed sizes. The duvet cover does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.

The pillowcase is folded and sewn on two sides. The edge of the face fabric along the open end is frayed, folded and sewn to form a hem with a single needle stitch and a small single needle zig-zag stitch. The single needle stitch and the small single needle zig-zag stitch hold the hem in place and prevent it from unraveling. The back panel contains a plain self-hem. The pillowcases will be available in a set of 2 (king and standard sizes). The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.

The applicable subheading for the duvet cover will be 6302.31.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 pillowcase will be 6302.31.9010, HTSUS, which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped sheets. 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. The pillowcase falls within textile category designation 360. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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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