CLA-2-63:RR:NC:TA:349 E86685
Ms. Diane L. Weinberg
Meeks & Sheppard
330 Madison Avenue
39th Floor
New York, NY 10017
RE: The tariff classification of a comforter shell from China.
Dear Ms. Weinberg:
In your letter dated August 18, 1999 received by this office on September 3, 1999 you requested a classification ruling on behalf of Ultima Enterprises, Inc.
The submitted sample is a comforter shell. The shell is comprised of two panels, a patchwork face panel and a printed fabric back panel. The panels are sewn together along three edges. The fourth edge is unfinished. The panels are made from 100 percent cotton woven fabrics. The patchwork side is backed with non-woven fabric and quilted. After importation the shell will be stuffed and sewn closed.
The applicable subheading for the shell will be 6307.90.8985, Harmonized Tariff Schedule of the United States (HTS), which provides for which provides for other made up articles, including dress patterns: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… shells for quilts, eiderdowns,, comforters and similar articles of cotton: other: containing 85 percent or more by weight of cotton. The duty rate will be 7 percent ad valorem.
Presently, subheading 6307.90.8985, HTS is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division