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

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.

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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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