CLA-2 CO:R:C:G 083990 SM
Mr. Jeff Cordes
Pillowtex Corporation
4111 Mint Way
Dallas, TX 75237
RE: Tariff classification of comforters
Dear Mr. Cordes:
Your letter of March 3 requests a tariff classification
ruling for down-filled comforters. The country of origin is
not stated.
FACTS:
The sample submitted is marked "100 percent cotton." It
is not a down-filled comforter, but appears to be a comforter
cover. It is edged on all four sides with a piping, the
visible portion of which does not exceed 6.35 mm. Since you
state that you wish a ruling for a (completed) comforter, this
ruling addresses the classification of that article only.
ISSUE:
How is a down-filled comforter with a cotton cover, with
piping as described, classified?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation. GRI 1 provides that classi-
fication is determined first in accordance with the terms of
the headings of the tariff and any relative section and chap-
ter notes and then, if nothing in the headings or notes other-
wise requires, in accordance with the remaining GRI's.
Heading 6701, HTSUSA, provides for feathers and down and
articles thereof. However, Note 2(a) of Chapter 67 excludes
from this heading "[a]rticles in which feathers or down con-
stitute only filling or padding (for example, bedding of head-
ing 9404) . . . ." Thus, a down-filled comforter would not be
considered an article of down of heading 6701.
-2-
Heading 9404, HTSUSA, provides specifically for articles
of bedding such as eiderdowns, stuffed. The subheading is
that for articles other than mattress supports, mattresses, or
sleeping bags.
HOLDING:
The down comforter is classified under the statistical
subheading including other bedding, of cotton, not containing
any piping exceeding 6.35 mm, 9404.90.8000, HTSUSA.
Because of the changeable nature of the statistical
annotation, i.e., the ninth and tenth digits of the tariff
number, and the textile restraint categories, you should
contact your local Customs office before importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director of Customs
NY Seaport Area
cc: CITA
cc: Phil Robins
cc: Legal Reference Section
cc: NIS Richard Eyskens