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NY 801638

September 1, 1994

CLA-2-63:S:N:N6:345 801638


TARIFF NO.: 801638

Mr. Jonathan M. Fee
Grunfeld, Desiderio, Lebowitz & Silverman 1201 West Peachtree Street. N.E.
Suite 4860
Atlanta, Georgia 30309

RE: The tariff classification of a comforter top from China.

Dear Mr. Fee:

In your letter dated August 25, 1994 on behalf of Quilt Gallery, Inc., you requested a tariff classification ruling.

The submitted sample is an unfinished comforter top. It is made in China from 100 percent cotton fabric of both United States and Chinese origin. The fabric is cut into small pieces of different sizes and shapes, then assembled by sewing creating a patchwork fabric article. After importation into the U.S. the article may be finished by attaching a backing and filling creating a comforter or quilt. It may also be finished for use as a bedspread or furniture covering. Your sample is being returned as requested by you.

The applicable subheading for the unfinished comforter top will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other, other, other, other. The rate of duty will be 7 percent ad valorem.

At the present time there are no visa or quota restrictions for articles classified under subheading 6307.90.9989 HTS from China.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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