CLA-2-63:RR:NC:TA:349 G89091
Ms. Jennifer Bauernfiend
The William L. Johander Co.
620 Mendelssohn Ave., Suite #186
Minneapolis, Minnesota 55427
RE: The tariff classification of a comforter shell from China.
Dear Ms. Bauernfiend:
In your letter dated March 26, 2001 you requested a classification ruling on behalf of Value Source Giftware.
The submitted sample, Style #VS1001, is a comforter shell. The face of the shell is made from a knit pile fabric. The back is made from a woven fabric. The composition of the fabric may include ramie, cotton and man-made fibers. The shell is sewn along three edges with an unfinished opening on the fourth. Three edges are finished with a braided cord. You indicate that some versions of the shell will include embroidery, appliques, etc. After importation the shell will be stuffed, sewn closed and quilted. As requested the sample is being returned
The applicable subheading for the shell if made from a chief weight cotton fabrics that are 85 percent or more by weight cotton 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: surgical towels; cotton towels of pile or tufted construction; pillow shells, 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.
The applicable subheading for the shell if made from a chief weight cotton fabrics that are less than 85 percent cotton will be 6307.90.8995, HTS, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… other. The duty rate will be 7 percent ad valorem.
The applicable subheading for the shell if made from a chief weight ramie or man-made fibers will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns, other, other, other, other, other. The duty rate duty will be 7 percent ad valorem.
The shell if in chief weight cotton and less than 85 percent by weight of cotton falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
Presently, subheadings 6307.90.8985 and 6307.90.9989, HTS, are not assigned a textile category designation and items classified therein are not subject to quota and 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