HQ 083193: 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 083193

                                   January 19, 1990


            CLA-2 CO:R:C:G 083193 JS

            CATEGORY: Classification

            TARIFF NO.: 6307.90.9050

            Ms. Rochelle Dublanyk
            Import Administrator
            Franco Manufacturing Co., Inc.
            555 Prospect Street
            Metuchen, N.J.  08840-2293

            RE: Comforter Shell

            Dear Ms. Dublanyk:

                 This is in reference to your letter dated October 5,
            1988, requesting classification of a comforter shell under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA).  A sample was submitted for examination.

            FACTS:

                 The sample at issue is a comforter shell which measures
            67 by 87-1/2 inches and is manufactured from a woven cotton
            fabric.  One side is printed with a Warner Bros. design of
            "Tweety Bird," and the other side is plain white.

            ISSUE:

                 Whether the comforter shell (unfinished comforter) at
            issue is classifiable under a provision for "bedding"?

            LAW AND ANALYSIS:

                 General Rule of Interpretation 2(a), HTSUSA, provides
            that any reference in a heading shall be taken to include a
            reference to that article incomplete or unfinished if the
            article has the essential character of the complete or
            finished article.  In this instance, the comforter shells are
            unstuffed and, therefore, incomplete or unfinished.  If the
            comforter shells were imported in a stuffed or finished
            condition, they would be classified in subheading
            9404.90.9010, HTSUSA.  That subheading covers cotton quilts,
            eiderdowns, and comforters, provided that such articles are
            fitted with springs or stuffed or internally fitted with any
            material.  Thus, for comforters or unfinished comforters to be
            classifiable under that subheading, they must be stuffed.











                                         - 2 -

            While the unstuffed comforters may, by virtue of GRI 2(a), be
            considered unfinished comforters, they do not meet with the
            requirements for classification in 9404.90.9010.

                 The argument may be made that since the merchandise is
            not classifiable as unfinished comforters, it must then be
            classifiable under one of the headings for either unfinished
            bedding or unfinished furnishings, in Chapter 63, HTSUSA.
            However, unstuffed comforter shells cannot be classified in
            either of those provisions because in their finished
            condition, they are specifically provided for under Heading
            9404, HTSUSA.

            HOLDING:

                 In view of the above, woven cotton unstuffed comforter
            shells are properly classifiable under the subheading for
            other made up articles, in subheading 6307.90.9050, HTSUSA,
            with duty at the rate of 7 percent ad valorem.  There are
            currently no textile restraints applicable to this
            merchandise.

                 The designated textile and apparel category may be
            subdivided into parts.  If so, the 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 renegotations and
            changes, to obtain the most current information available, we
            suggest 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 for inspection at your local Customs office.

                 Due to the changeable nature of the statistical
            annotation and the restraint (quota/visa) categories
            applicable to textile merchandise, you should contact your
            local Customs office prior to importation of this merchandise
            to determine the current status of any import restraints or
            requirements.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Ruling Division















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