Classification of comforter cover with piping from China

HQ 084729 August 29, 1989 CLA-2 CO:R:C:G 084729 CB CATEGORY: Classification TARIFF NO.: 6302.31.1060 Mr. E. T. Nakashima Guy B. Barham Co. 500 North Nash Street El Segundo, CA 90245 RE: Classification of comforter cover with piping from China Dear Mr. Nakashima: This ruling letter is in response to your letter of May 12, 1989, on behalf of Reflections Fine Bedding Attire, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a comforter cover with piping imported from China. FACTS : The sample at issue is a comforter cover labelled RN 25128. The cover is made of 100 percent cotton. It is stitched on three sides and closes with hidden buttons and buttonholes on the fourth side. Piping is stitched into all four edges. ISSUE : Whether the subject merchandise is classifiable in Chapter 6302, HTSUSA? LAW AND ANALYSIS : Classification of merchandise is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification of goods shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen. The Explanatory Notes constitute the official interpretation of the tariff at the international -2- level. The Explanatory Notes to heading 6302 state that the heading includes bed linen, such as sheets, pillow cases, bolster cases, eiderdown cases and mattress covers. Thus, the removable comforter cover submitted falls within this heading. HOLDING : The comforter cover is classified under subheading 6302.31.1060, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other bed linen, of cotton, containing any piping. The textile category is 362 and the rate of duty is 23.8 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number), and the restraint (quota/visa) categories applicable to textile merchandise, 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