HQ 084729: Classification of comforter cover with piping from China

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 084729

                         August 29, 1989

CLA-2 CO:R:C:G 084729 CB

CATEGORY: Classification

TARIFF NO.: 6302.31.1060

Mr. E. T. Nakashima
Guy B. Barham Co.
500 North Nash Street
El Segundo, CA  90245

RE:  Classification of comforter cover with piping from China

Dear Mr. Nakashima:

     This ruling letter is in response to your letter of May 12,
1989, on behalf of Reflections Fine Bedding Attire, requesting a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), for a comforter cover with
piping imported from China.

FACTS :

     The sample at issue is a comforter cover labelled RN 25128.
The cover is made of 100 percent cotton.  It is stitched on three
sides and closes with hidden buttons and buttonholes on the
fourth side.  Piping is stitched into all four edges.

ISSUE :

     Whether the subject merchandise is classifiable in Chapter
6302, HTSUSA?

LAW AND ANALYSIS :

     Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI's), taken in order.  GRI 1
provides that classification of goods shall be determined
according to the terms of the headings and any relative section
or chapter notes.

     Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen and kitchen linen.  The Explanatory Notes constitute
the official interpretation of the tariff at the international
                               -2-


level.  The Explanatory Notes to heading 6302 state that the
heading includes bed linen, such as sheets, pillow cases, bolster
cases, eiderdown cases and mattress covers.  Thus, the removable
comforter cover submitted falls within this heading.

HOLDING :

     The comforter cover is classified under subheading
6302.31.1060, HTSUSA, which provides for bed linen, table linen,
toilet linen and kitchen linen, other bed linen, of cotton,
containing any piping.  The textile category is 362 and the rate
of duty is 23.8 percent ad valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number), and the
restraint (quota/visa) categories applicable to textile
merchandise, 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