CLA-2-63:RR:NC:TA:349 C87763
Ms. Marianne Miranda
Federated Merchandising Group
1440 Broadway
New York, NY 1001
RE: The tariff classification of a comforter shell from India.
Dear Ms. Miranda:
In your letter dated May 6, 1998 you requested a tariff
classification ruling.
The submitted sample is a comforter shell. The shell is
made from 100 percent cotton knit fabric. One side of the shell
is printed with a floral pattern and the other side is plain.
The shell measures approximately 95 by 113 inches. Three of the
edges are sewn and the fourth is open. After importation into
the United States the shell will be filled with 100 percent
polyester fiber, sewn closed and quilted.
The applicable subheading for the comforter shell will be
6307.90.8985, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles, including dress
patterns: other: other: shells for quilts, eiderdowns, comforters
and similar articles of cotton: other: containing 85 percent or
more by weight of cotton. The rate of duty will be 7 percent ad
valorem.
Presently, the above subheading is not assigned a textile
category designation and as such items classified therein are not
subject to quota or visa requirements.
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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division