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HQ 083990


June 13, 1989

CLA-2 CO:R:C:G 083990 SM

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8000

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.

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

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