CLA-2 CO:R:C:G 084043 SM
Mr. Richard A. Deiter
Northern Feather, Inc.
26-30 Papetti Plaza
Elizabeth, NJ 07206
RE: Tariff classification of down comforter and unfinished
comforter shell
Dear Mr. Deiter:
Your letter of March 6, addressed to our New York
office, requesting a tariff classification ruling for a down
comforter and an unfinished comforter shell to be imported
from China and Hong Kong respectively, has been referred to
this office for reply.
FACTS:
Samples of both articles were submitted in queen size.
The comforter has a 100 percent cotton cover and a white goose
down filling. Piping of less than 6.35 mm is stitched into
all four edges.
The fiber content of the shell is not stated. It is
open on three sides and closed with an overlock edging on the
fourth.
ISSUE:
How are the comforter and the shell classified?
LAW AND ANALYSIS:
The classification of comforters of this type was
determined in file 083990 of June 13, 1989, copy enclosed.
The classification of comforter shells was determined in file
084273 of June 14, 1989, copy enclosed.
-2-
HOLDING:
The comforter is classified under subheading
9404.90.8000, HTSUSA, a provision for other bedding, of
cotton, not containing any piping exceeding 6.35 mm.
The comforter shell is classified under subheading
6307.90.9030, HTSUSA, a provision for other made up textile
articles.
Because of the changeable nature of the statistical
annotation, i.e., the ninth and tenth digits of the tariff
number, and the textile restraint categories, 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
6cc: Area Director of Customs
NY Seaport Area
cc: CITA
cc: Legal Reference Section