The tariff classification of a comforter top from China.
Issued March 17, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
It is made in China from 100 percent cotton printed woven fabric of United States origin and woven fabric of China origin. The fabrics are cut into small squares. The woven fabric squares of China origin is sewn to the back of printed woven fabric squares of United States origin to form a pocket or envelope, which is filled with polyester fiber to give the assembled squares a "puffed" appearance. The puffed squares are then sewn together to form a patchwork article. After importation into the United States the article is finished by attaching a backing and filling creating a comforter. The sample is being returned as requested.
CBP rationale
The applicable subheading for the comforter top will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY 807341 March 17, 1995 CLA-2-63:S:N:N6:345 807341 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Jonathan M. Fee Grunfeld, Desiderio, Lebowitz & Silverman 1201 West Peachtree Street, N.E. Suite 4860 Atlanta, Georgia 30309 RE: The tariff classification of a comforter top from China. Dear Mr. Fee: In your letter dated February 21, 1995, on behalf of Quilt Gallery, Inc., you requested a tariff classification ruling. The sample submitted is an unfinished "Puff" comforter top. It is made in China from 100 percent cotton printed woven fabric of United States origin and woven fabric of China origin. The fabrics are cut into small squares. The woven fabric squares of China origin is sewn to the back of printed woven fabric squares of United States origin to form a pocket or envelope, which is filled with polyester fiber to give the assembled squares a "puffed" appearance. The puffed squares are then sewn together to form a patchwork article. After importation into the United States the article is finished by attaching a backing and filling creating a comforter. The sample is being returned as requested. The applicable subheading for the comforter top will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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