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NY K83329

March 10, 2004
CLA-2-63:RR:NC:TA:349 K83329


TARIFF NO.: 6307.90.9889

Mr. Casimir J. Ries
Coppersmith Inc.
760 Bonnie Lane
Elk Grove, IL 60007

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

Dear Mr. Ries:

In your letter dated February 12, 2004 you requested a classification ruling on behalf of United Feather & Down, Inc.

The submitted sample is a comforter shell. The shell is made from 100 percent lyocell woven fabric and it contains internal baffles. Piping has been inserted into the edge seam. The shell features four small openings. After importation the comforter shell will be stuffed and sewn closed.

In your letter, you suggest classification of the comforter shell under subheading 6304.99.6020, HTS, as an other furnishing. The comforter shell is an unfinished comforter. Following GRI 2(a), classification of an unfinished good is based on it having the essential character of the finished good. The comforter shell does not have the essential character of a finished good of heading 6304. The shell can not be classified in 6304 because if stuffed it would be classified in heading 9404. Therefore it is classified in heading 6307 by default.

The applicable subheading for the comforter shell will be 6307.90.9889, 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.

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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