HQ 951630: Modification of Pre-Entry Classification Ruling (PRC) 864863; Duvet Cover, Blanket Cover and Neck Roll

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 951630
                         August 12, 1992


CLA-2 CO:R:C:T 951630 jlj

CATEGORY: Classification

Tariff No.: 6302.31.1090

Mr. Tony Chia
Orem Corporation
136 Madisom Avenue
New York, New York 10016

RE: Modification of Pre-Entry Classification Ruling (PRC) 864863;
    Duvet Cover, Blanket Cover and Neck Roll

Dear Mr. Chia:

     This is in reference to Pre-Entry Classification Ruling
(PRC) 864863, issued to you on July 18, 1991.  Upon further
review that ruling is determined to be in error and is modified
as follows.

FACTS:   

     In PRC 864863, a cotton duvet cover, a blanket cover and a
neck roll were classified under the provision for bed linen of
cotton, not printed and not containing any embroidery, lace,
braid, trimming, piping or applique work, in subheading
6302.31.2090, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).

ISSUE:

     What is the correct HTSUSA classification of this
merchandise?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order.  GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.

     A Customs examination after the ruling letter indicated that
the duvet cover imported in a recent shipment at Dallas/Fort
Worth revealed embroidery and trimming on the item.  The blanket
cover and neck roll were not examined, but based on a pre-entry
classification heading entitled "Embroidery Cutwork" it is
believed that they also contain embroidery and were misclassified
in PRC 864863. 

HOLDING: 

     PRC 864863 is modified to classify the cotton duvet cover
under subheading 6302.31.1090, HTSUSA, 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 applique work: other: other.  Since there is
insufficient information on which to determine the classification
of the blanket cover and neck roll, PRC 864863 is modified to
delete the blanket cover and neck roll from the ruling.
     
     In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying PRC
864863 to reflect the above classification and deletion effective
with the date of this letter.  However, if after your review, you
disagree with the basis for our decision, we invite you to submit
any arguments you might have with respect to this matter for our
review.  Any submission you wish to make should be received
within 30 days of the date of this letter.

     This notice to you should be considered a modification of
PRC 864863 under 10 CFR 177.9(d)(1).  It is not to be applied
retroactively to PRC 864863 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling.  However, for the purposes of
future transactions of merchandise of this type, PRC 864863 will
not be valid precedent.  We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it.  If such a situation
arises, you may, at your discretion, notify this office and apply
for such relief from the binding effects as may be warranted by
the circumstances.  However, please be advised that in some
instances involving import restraints, such relief may require
separate approvals from other government agencies. 

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements. 

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Inasmuch
as part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U. S. Customs Service, which is available for
inspection at your local Customs office.
     
                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division