CLA-2-63:S:N:N6:345 807341
Mr. Jonathan M. Fee
Grunfeld, Desiderio, Lebowitz & Silverman
1201 West Peachtree Street, N.E.
Suite 4860
Atlanta, Georgia 30309
RE: The tariff classification of a comforter top from China.
Dear Mr. Fee:
In your letter dated February 21, 1995, on behalf of Quilt
Gallery, Inc., you requested a tariff classification ruling.
The sample submitted is an unfinished "Puff" comforter top.
It is made in China from 100 percent cotton printed woven fabric
of United States origin and woven fabric of China origin. The
fabrics are cut into small squares. The woven fabric squares of
China origin is sewn to the back of printed woven fabric squares
of United States origin to form a pocket or envelope, which is
filled with polyester fiber to give the assembled squares a
"puffed" appearance. The puffed squares are then sewn together
to form a patchwork article. After importation into the United
States the article is finished by attaching a backing and filling
creating a comforter. The sample is being returned as requested.
The applicable subheading for the comforter top will be
6307.90.9989, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles...Other: Other,
other. The rate of duty will be 7 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport