CLA-2 CO:R:C:G 084136 SM
James A. Geraghty, Esq.
Donohue and Donohue
Suite 1111
26 Broadway
New York, NY 10004
RE: Tariff classification of down comforter and comforter
cover
Dear Mr. Geraghty:
Your letter of March 13, addressed to our New York
office, requesting a tariff classification ruling on behalf of
Down Town Company, for a down comforter and a comforter cover
to be imported from Hungary, has been referred to this office
for reply.
FACTS:
Samples of both articles were submitted at our request.
However, no comforter was received. The stuffed articles pre-
sented resemble small pillows, whereas a comforter would have
to be of a size to serve as a bed covering. Since your letter
requests a ruling for a comforter, we assume that the samples
represent only the style of the comforter and not its size.
You state that the comforters will have 100 percent cotton
covers and a down filling. Piping of less than 6.35 mm is
stitched into all four edges.
The comforter cover, of which a sample was submitted, is
also of 100 percent cotton. It is stitched on three sides and
closes with buttons and buttonholes on the fourth. There is a
row of piping on both the front and the back parallel to the
two longer sides and about six and a half inches in from the
edge.
ISSUE:
How are the comforter and the cover classified?
-2-
LAW AND ANALYSIS:
The classification of comforters of this type was
determined in file 083990 of June 13, 1989, copy enclosed.
Heading 6302, HTSUSA, includes bed linen. The Explana-
tory Notes, the official interpretation of the HTSUSA at the
international level, indicate that the term bed linen is in-
tended to include eiderdown cases. Thus the removable com-
forter cover submitted falls within this heading. It is not
covered by heading 9404, HTSUSA, as you suggest, because that
heading is limited to stuffed or internally fitted bedding.
HOLDING:
The comforter is classified under subheading
9404.90.8000, HTSUSA, a provision for other bedding, of
cotton, not containing any piping exceeding 6.35 mm.
The comforter cover is classified under subheading
6302.31.1060, HTSUSA, textile category 362, a provision in-
cluding other bed linen of cotton, containing any piping.
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: Legal Reference Section
cc: NIS Richard Eyskens
cc: Phil Robins