CLA-2-63:RR:NC:TA:349 G84989

Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016

RE: The tariff classification of a comforter shell from Pakistan.

Dear Ms. Abustan:

In your letter dated December 4, 2000 you requested a classification ruling.

The submitted sample is a comforter shell. The shell is made from 70 percent polyester and 30 percent cotton woven fabric. The fabric is printed with a cat and dog design. The shell is sewn on three sides with the exception of a full unfinished opening along the fourth. After importation the shell will be stuffed and sewn closed. The sample is being returned.

The applicable subheading for the comforter shell will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: other… other: other. The rate of duty will be 7 percent ad valorem. The rate of duty will remain the same for 2001. Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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, 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