The tariff classification of a comforter shell from China

N253995 June 25, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Amy Morgan Amy E. Morgan, LLC 1301 4th Avenue, #804 Seattle, WA 98101 RE: The tariff classification of a comforter shell from China Dear Ms. Morgan: In your letter dated May 30, 2014, you requested a tariff classification ruling on behalf of your client, Comphy Company of Ferndale, Washington. You have submitted information describing a comforter shell, Comphy Company SKU HS-C-200. You state that The comforter shell is made up of two panels of woven 100% polyester shantung fabric that are not sewn together. Neither of these panels contain any stuffing or quilting. Stuffing material will be inserted and the panels will be sewn closed post-importation in the U.S. The applicable subheading for the unfinished comforter shell will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division