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NY H86667

January 16, 2002

CLA-2-94:RR:NC:TA:349 H86667


TARIFF NO.: 9404.90.8020

Ms. Jill Simmons
International Trade Consultants, Inc.
P.O. Box 20160
Charelston, S.C. 29413-0160

RE: The tariff classification of a quilted comforter shell from China.

Dear Ms. Simmons:

In your letter dated December 11, 2001 received by this office on January 7, 2002 you requested a classification ruling on behalf of Pillowtex Corporation.

The submitted sample is an unfinished comforter shell. The item consists of a baffled comforter shell and a quilted top panel. The top panel has a 100 percent cotton woven patchwork fabric top layer, a non-woven man-made fiber fabric backing and it is filled with a polyester middle layer. Quilt stitching extends through all three layers. The finished patchwork top panel is sewn to an unfinished baffled shell. The baffled shell is made from 100 percent cotton woven fabric. The shell is sewn along three sides with an opening on the fourth. After importation the shell will be filled with down and sewn closed. It is does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 9404, HTSUS provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Given the general appearance of the submitted sample the unfinished shell has the essential character of the finished article. Although the main section is not filled, the top panel is sufficiently stuffed so that it may be classified in heading 9404.

The applicable subheading for the unfinished comforter shell will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTS), 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 material or of cellular rubber or plastics, whether or not covered: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.5 percent ad valorem.

The unfinished shell falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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.


Robert B. Swierupski

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