Tariff classification of down comforter and comforter cover

HQ 084136 June 19, 1989 CLA-2 CO:R:C:G 084136 SM CATEGORY: Classification TARIFF NO.: 9404.90.8000; 6302.31.1060 James A. Geraghty, Esq. Donohue and Donohue Suite 1111 26 Broadway New York, NY 10004 RE: Tariff classification of down comforter and comforter cover Dear Mr. Geraghty: Your letter of March 13, addressed to our New York office, requesting a tariff classification ruling on behalf of Down Town Company, for a down comforter and a comforter cover to be imported from Hungary, has been referred to this office for reply. FACTS: Samples of both articles were submitted at our request. However, no comforter was received. The stuffed articles pre- sented resemble small pillows, whereas a comforter would have to be of a size to serve as a bed covering. Since your letter requests a ruling for a comforter, we assume that the samples represent only the style of the comforter and not its size. You state that the comforters will have 100 percent cotton covers and a down filling. Piping of less than 6.35 mm is stitched into all four edges. The comforter cover, of which a sample was submitted, is also of 100 percent cotton. It is stitched on three sides and closes with buttons and buttonholes on the fourth. There is a row of piping on both the front and the back parallel to the two longer sides and about six and a half inches in from the edge. ISSUE: How are the comforter and the cover classified? -2- LAW AND ANALYSIS: The classification of comforters of this type was determined in file 083990 of June 13, 1989, copy enclosed. Heading 6302, HTSUSA, includes bed linen. The Explana- tory Notes, the official interpretation of the HTSUSA at the international level, indicate that the term bed linen is in- tended to include eiderdown cases. Thus the removable com- forter cover submitted falls within this heading. It is not covered by heading 9404, HTSUSA, as you suggest, because that heading is limited to stuffed or internally fitted bedding. 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 cover is classified under subheading 6302.31.1060, HTSUSA, textile category 362, a provision in- cluding other bed linen of cotton, containing any piping. 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 cc: NIS Richard Eyskens cc: Phil Robins