The tariff classification of a comforter shell from China, Bangladesh, India or Pakistan.
Issued June 26, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
You submitted a sample of a comforter shell. The shell is comprised of three panels. The panels are sewn together along three edges. The fourth edge is unfinished. Two of the panels are made from 100 percent cotton woven fabrics. The face panel is made from 100 percent polyester woven fabric. One of the cotton panels acts as a backing for the sheer polyester fabric. These two fabrics create the front panel and are stitched together along the unfinished opening of the shell. The sheer polyester fabric is printed with a flower and leaf design. The back panel is plain. After importation the shell will be stuffed and sewn closed. As requested the sample is being returned.
CBP rationale
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.
Full text
NY F87285 June 26, 2000 CLA-2-63:RR:NC:TA:349 F87285 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Joyce E. Jones American Pacific Enterprises Inc. 3901 Gantz Road – Suite A Grove City, OH 43123 RE: The tariff classification of a comforter shell from China, Bangladesh, India or Pakistan. Dear Ms. Jones: In your letter dated May 24, 2000 you requested a classification ruling. You submitted a sample of a comforter shell. The shell is comprised of three panels. The panels are sewn together along three edges. The fourth edge is unfinished. Two of the panels are made from 100 percent cotton woven fabrics. The face panel is made from 100 percent polyester woven fabric. One of the cotton panels acts as a backing for the sheer polyester fabric. These two fabrics create the front panel and are stitched together along the unfinished opening of the shell. The sheer polyester fabric is printed with a flower and leaf design. The back panel is plain. After importation the shell will be stuffed and sewn closed. As requested 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 duty rate will be 7 percent ad valorem. Presently, subheading 6307.90.9989, HTS is not assigned a textile category designation and items classified therein are not subject to quota or 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
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