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NY C87763

May 28, 1998

CLA-2-63:RR:NC:TA:349 C87763


TARIFF NO.: 6307.90.8985

Ms. Marianne Miranda
Federated Merchandising Group
1440 Broadway
New York, NY 1001

RE: The tariff classification of a comforter shell from India.

Dear Ms. Miranda:

In your letter dated May 6, 1998 you requested a tariff classification ruling.

The submitted sample is a comforter shell. The shell is made from 100 percent cotton knit fabric. One side of the shell is printed with a floral pattern and the other side is plain. The shell measures approximately 95 by 113 inches. Three of the edges are sewn and the fourth is open. After importation into the United States the shell will be filled with 100 percent polyester fiber, sewn closed and quilted.

The applicable subheading for the comforter shell will be 6307.90.8985, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: shells for quilts, eiderdowns, comforters and similar articles of cotton: other: containing 85 percent or more by weight of cotton. The rate of duty will be 7 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and as such items classified therein are not subject to quota or visa requirements.

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 212-466-5854.


Robert B. Swierupski

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