CLA-2 CO:R:C:G 084273 PR; NY 836678
Mr. Richard A Dieter
Northern Feather Incorporated
26-30 Papetti Plaza
Elizabeth, N.J. 07206
RE: NYRL 836678 Classifying Comforter Shells
Dear Mr. Dieter:
In a ruling of February 21, 1989, file NY 836678, certain
cotton comforter shells were determined to be classifiable under
a provision for cotton bed linen, in Subheading 6302.31.2060,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). We have reviewed that ruling and determined that,
pursuant to Section 177.9(d), Customs Regulations (19 CFR
177.9(d)), it is in error and must be modified.
FACTS:
Three samples were the subject of NYRL 836678, but of those
samples, only the two comforter shells require a modification of
their assigned classification. Both are queen size comforter
shells made from woven cotton fabrics and containing silk piping.
NYRL 836678 classified these comforter shells under a
provision for cotton bed linen containing piping,in Subheading
6302.31.2060, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), dutiable at the rate of 23.8 percent ad
valorem and falling within textile category designation 362.
ISSUE:
The issue presented is whether comforter shells (unfinished
comforters) are 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
classifiable 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. 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 headings for unfinished bedding or unfinished
furnishings, in Chapter 63, HTSUSA. However, unstuffed comforter
shells cannot be classified in either of those areas because if
they were finished, they would not be classifiable under those
headings since they would be specifically provided for in
Subheading 9404.90.9010.
HOLDING:
In view of the above, woven cotton unstuffed comforter
shells are properly classifiable under the subheading for other
made up articles, in Subheading 6307.90.9030, HTSUSA, with duty
at the rate of 7 percent ad valorem, and NYRL 836678 is hereby
modified accordingly. There are currently no textile restraints
applicable to this merchandise.
Sincerely,
John Durant, Director
Commercial Rulings Division