HQ 086080: Quilted comforter filled with down is article of bedding andsimilar furnishing.

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 086080

                               February 9, 1990




CLA-2 CO:R:C:G  086060  HP

CATEGORY:  Classification

TARIFF NO.:  9404.90.8000

Mr. Howard C. Winslow
Executive Director
American Down Association
3830 Watt Avenue, Suite 10
Sacramento, CA  95821

RE:  Quilted comforter filled with down is article of bedding and
similar furnishing.

Dear Mr. Winslow:

     This is in reply to your letter of November 29, 1989,
concerning the tariff classification of down comforters, produced
in China, under the Harmonized Tariff Schedule of the United
States
Annotated (HTSUSA).

FACTS:

     The merchandise at issue consists of a 100% woven cotton
quilted comforter, filled with 100% goose down.  The quilt
contains
no external decorative work.

ISSUE:

     What is the classification of the comforter under the HTSUSA
?

LAW AND ANALYSIS:

     Heading 9404, HTSUSA, provides for, inter alia, articles of
bedding and similar furnishings, including quilts and comforters.

HOLDING:

     The instant merchandise is classified under subheading
9404.90.8000, HTSUSA, textile category 362, as mattress supports;
articles of bedding and similar furnishing (for example, mattres
ses, quilts, eiderdowns, cushions, pouffes and pillows) fitted
with
springs or stuffed or internally fitted with any material or of
cellular rubber or plastics, whether or not covered, other, other
,
of cotton, not containing any embroidery, lace, braid, edging,
trimming, piping exceeding 6.35 mm or applique work.  The ap
plicable rate of duty is 5 percent ad valorem.
     The designated textile and apparel category may be
subdivided
into parts.  If so, visa and quota requirements applicable to the
subject merchandise may be affected.  Since part categories are
the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the
time
of shipment, the Status Report On Current Import Quotas (
Restraint
Levels), an issuance of the U.S. Customs Service, which is
updated
weekly and is available at your local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the
current applicability of any import restraints or requirements.


                                  Sincerely,


                             John Durant, Director
                          Commercial Rulings Division