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NY I81679

June 6, 2002

CLA-2-63:RR:NC:TA:349 I81679


TARIFF NO.: 6307.90.8985

Ms. Tania Balog
Ranko Balog Co.
P.O. Box 92916
Los Angeles, CA 90009-2916

RE: The tariff classification of a comforter shell with attached sheet from China

Dear Ms. Balog:

In your letter dated May 8, 2002 you requested a classification ruling on behalf of Allied Feather & Down Corp.

You submitted a sample of a comforter shell with an attached sheet. The comforter shell is made from a 100 percent cotton down-proof woven fabric and it contains internal baffles. There is a 6-inch unfinished opening along one edge of the shell. The queen-sized shell measures approximately 86 inches square. Seven buttons are spaced along both sides and the bottom edge of the shell. There are two additional buttons approximately 11.5 inches from the top edge on the other side of the shell. A “sheet” made from 100 percent cotton woven fabric is buttoned to the shell using matching buttonholes. The sheet, which measures approximately 97.5 x 86 inches, folds over the top edge of the shell and is attached to the two buttons on the other side.

The shell and sheet are imported buttoned together. After importation the shell is stuffed with down/feathers, sewn closed and packed. The shell and sheet are adapted one to the other, are mutually complimentary and together they form a whole which would not normally be offered for sale separately. The “sheet” portion is specially sized and is much smaller than a traditional flat or top sheet. The shell and sheet are considered a composite good and the shell is the component that provides the essential character of the good.

The applicable subheading for the comforter shell/sheet 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: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton other: containing 85 percent or more by weight of cotton. The duty rate will be 7 percent ad valorem.

Subheading 6307.90.8985, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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, 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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