CLA-2-63:RR:NC:TA:349 D81406
Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016
RE: The tariff classification of a comforter shell from China.
Dear Ms. Abustan:
In your letter dated August 14, 1998 you requested a tariff
classification ruling.
The submitted sample, identified as "Check-Bibi", is a
comforter shell. The shell is made from 100 percent cotton woven
fabric. Piping has been inserted along three edges of the shell.
The fourth side has been left open and unfinished. The comforter
shell features two rounded corners. After importation the shell
will be stuffed and sewn closed in the United States. The
sample is being returned as requested.
The applicable subheading for the comforter shell will be
6307.90.8985, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles, including dress
patterns: other: other: shells for quilts, eiderdowns, comforters
and similar articles of cotton: other: containing 85 percent or
more by weight of cotton. The rate of duty will be 7 percent ad
valorem.
Presently, the above subheading is not assigned a textile
category designation and as such items classified therein are not
subject to quota or visa requirements.
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 John
Hansen at 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division