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NY A87024

September 19, 1996

CLA-2-94:RR:NC:TP:349 A87024


TARIFF NO.: 9404.90.8020

Ms. Ann Williams
Tower Group International
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of a comforter imported from Canada.

Dear Ms. Williams:

In your letter dated August 21, 1996 you requested a tariff classification ruling on behalf of Beco Industries Ltd.

The instant sample, product number 423159, is a comforter. The top surface is made of 60 percent cotton and 40 percent polyester woven printed fabric. The white colored bottom is made of 70 percent polyester and 30 percent cotton woven fabric. This comforter is filled with polyester. Quilt stitching extends through all the three layers. General Rule of Interpretation (GRI) 3(b) states that mixtures, composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. We are of the opinion that the upper layer, by reason of its construction and design, imparts the essential character to this article. Inasmuch as the upper layer is predominately cotton by weight, the comforter will be classified as such pursuant to Subheading Note 2 to Section XI, HTSUSA.

The applicable tariff provision for the comforter will be 9404.90.8020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any whether or not covered: other: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work... quilts, eiderdowns, comforters and similar articles. The general rate of duty will be 4.9 percent.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5854.


Roger J. Silvestri

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