HQ 084000: Tariff classification of down comforter

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 084000

                                      June 16, 1989


             CLA-2 CO:R:C:G  084000  SM

             CATEGORY:  Classification

             TARIFF NO.:  9404.90.8000

             Mr. James A. Pitts
             Kosen Universal Corporation
             620 Washington Avenue
             Carlstadt, NJ  07072

             RE:  Tariff classification of down comforter

             Dear Mr. Pitts:

                   Your letter of February 24, addressed to our New York
             office, requesting a tariff classification ruling for a down
             comforter, has been referred to this office for reply.

             FACTS:

                   A sample comforter was submitted.  It is marked 100 per-
             cent cotton with a finished size of 62 by 86 inches and a
             filling of white goose down.  It has a piping of less than
             6.35 mm on all four edges.

             ISSUE:

                   How is a down-filled comforter with a cotton cover, with
             piping as described, classified?

             LAW AND ANALYSIS:

                   Classification under the Harmonized Tariff Schedule of
             the United States Annotated (HTSUSA) is in accordance with the
             General Rules of Interpretation.  GRI 1 provides that classi-
             fication is determined first in accordance with the terms of
             the headings of the tariff and any relative section and chap-
             ter notes and then, if nothing in the headings or notes other-
             wise requires, in accordance with the remaining GRI's.

                   Heading 6701, HTSUSA, provides for feathers and down and
             articles thereof.  However, Note 2(a) of Chapter 67 excludes
             from this heading "[a]rticles in which feathers or down con-
             stitute only filling or padding (for example, bedding of head-
             ing 9404) . . . ."  Thus, a down-filled comforter would not be
             considered an article of down of heading 6701.     












                                           -2-


                   Heading 9404, HTSUSA, provides specifically for articles
             of bedding such as eiderdowns, stuffed.  The subheading is
             that for articles other than mattress supports, mattresses, or
             sleeping bags.

             HOLDING:

                   The down comforter is classified under the statistical
             subheading including other bedding, of cotton, not containing
             any piping exceeding 6.35 mm, 9404.90.8000, HTSUSA.

                   Because of the changeable nature of the statistical
             annotation, i.e., the ninth and tenth digits of the tariff
             number, and the textile restraint categories, you should
             contact your local Customs office before importation of this
             merchandise to determine the current status of any import
             restraints or requirements.

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division





































             6cc:  Area Director of Customs
                   NY Seaport Area
             cc:   CITA
             cc:   Legal Reference Section