CLA-2 CO:R:C:G 083193 JS
Ms. Rochelle Dublanyk
Import Administrator
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, N.J. 08840-2293
RE: Comforter Shell
Dear Ms. Dublanyk:
This is in reference to your letter dated October 5,
1988, requesting classification of a comforter shell under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was submitted for examination.
FACTS:
The sample at issue is a comforter shell which measures
67 by 87-1/2 inches and is manufactured from a woven cotton
fabric. One side is printed with a Warner Bros. design of
"Tweety Bird," and the other side is plain white.
ISSUE:
Whether the comforter shell (unfinished comforter) at
issue is classifiable under a provision for "bedding"?
LAW AND ANALYSIS:
General Rule of Interpretation 2(a), HTSUSA, provides
that any reference in a heading shall be taken to include a
reference to that article incomplete or unfinished if the
article has the essential character of the complete or
finished article. In this instance, the comforter shells are
unstuffed and, therefore, incomplete or unfinished. If the
comforter shells were imported in a stuffed or finished
condition, they would be classified in subheading
9404.90.9010, HTSUSA. That subheading covers cotton quilts,
eiderdowns, and comforters, provided that such articles are
fitted with springs or stuffed or internally fitted with any
material. Thus, for comforters or unfinished comforters to be
classifiable under that subheading, they must be stuffed.
- 2 -
While the unstuffed comforters may, by virtue of GRI 2(a), be
considered unfinished comforters, they do not meet with the
requirements for classification in 9404.90.9010.
The argument may be made that since the merchandise is
not classifiable as unfinished comforters, it must then be
classifiable under one of the headings for either unfinished
bedding or unfinished furnishings, in Chapter 63, HTSUSA.
However, unstuffed comforter shells cannot be classified in
either of those provisions because in their finished
condition, they are specifically provided for under Heading
9404, HTSUSA.
HOLDING:
In view of the above, woven cotton unstuffed comforter
shells are properly classifiable under the subheading for
other made up articles, in subheading 6307.90.9050, HTSUSA,
with duty at the rate of 7 percent ad valorem. There are
currently no textile restraints applicable to this
merchandise.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly
and is available for inspection at your local Customs office.
Due to the changeable nature of the statistical
annotation and the restraint (quota/visa) categories
applicable to textile merchandise, you should contact your
local Customs office prior to importation of this merchandise
to determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Ruling Division
Jackson library/ 083193js
6cc: Area Dir New York Seaport
JStermasi:za:10-31-89