HQ 084043: Tariff classification of down comforter and unfinished comforter shell

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 084043

                                      June 19, 1989


             CLA-2 CO:R:C:G  084043  SM

             CATEGORY:  Classification

             TARIFF NO.:  9404.90.8000; 6307.90.9030

             Mr. Richard A. Deiter
             Northern Feather, Inc.
             26-30 Papetti Plaza
             Elizabeth, NJ  07206

             RE:   Tariff classification of down comforter and unfinished
                   comforter shell

             Dear Mr. Deiter:

                   Your letter of March 6, addressed to our New York
             office, requesting a tariff classification ruling for a down
             comforter and an unfinished comforter shell to be imported
             from China and Hong Kong respectively, has been referred to
             this office for reply.

             FACTS:

                   Samples of both articles were submitted in queen size.
             The comforter has a 100 percent cotton cover and a white goose
             down filling.  Piping of less than 6.35 mm is stitched into
             all four edges.

                   The fiber content of the shell is not stated.  It is
             open on three sides and closed with an overlock edging on the
             fourth.

             ISSUE:

                   How are the comforter and the shell classified?

             LAW AND ANALYSIS:

                   The classification of comforters of this type was
             determined in file 083990 of June 13, 1989, copy enclosed.
             The classification of comforter shells was determined in file
             084273 of June 14, 1989, copy enclosed.
















                                           -2-


             HOLDING:

                   The comforter is classified under subheading
             9404.90.8000, HTSUSA, a provision for other bedding, of
             cotton, not containing any piping exceeding 6.35 mm.

                   The comforter shell is classified under subheading
             6307.90.9030, HTSUSA, a provision for other made up textile
             articles.

                   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