The tariff classification of a comforter shell from China

NY K82820 February 11, 2004 CLA-2-63:RR:NC:TA:349 K82820 CATEGORY: Classification TARIFF NO.: 6307.90.8985 Mr. Andy Li Standard Fiber, Inc. 1111 Bayhill Drive, Suite 180 San Bruno, CA 94066 RE: The tariff classification of a comforter shell from China Dear Mr. Li: In your letter dated January 27, 2004 you requested a classification ruling. You submitted a sample of a comforter shell that consists of an inner shell with an exterior cover. The inner shell is made from a 100 percent nylon down proof woven fabric. The shell has internal baffles and two unfinished openings. The exterior cover is made from 100 percent cotton woven fabric. Three edges are sewn and the fourth features a partial opening with a button closure. The inner shell and exterior cover are sewn together. After importation the shell is stuffed with down/feathers, sewn closed the exterior cover is buttoned closed. The applicable subheading for the comforter shell will be 6307.90.8985, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… other: containing 85 percent or more by weight of cotton. The duty rate will be 7 percent ad valorem. Subheading 6307.90.8985, HTS, 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division