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HQ 086080


February 9, 1990

CLA-2 CO:R:C:G 086060 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8000

Mr. Howard C. Winslow
Executive Director
American Down Association
3830 Watt Avenue, Suite 10
Sacramento, CA 95821

RE: Quilted comforter filled with down is article of bedding and similar furnishing.

Dear Mr. Winslow:

This is in reply to your letter of November 29, 1989, concerning the tariff classification of down comforters, produced in China, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of a 100% woven cotton quilted comforter, filled with 100% goose down. The quilt contains no external decorative work.

ISSUE:

What is the classification of the comforter under the HTSUSA

LAW AND ANALYSIS:

Heading 9404, HTSUSA, provides for, inter alia, articles of bedding and similar furnishings, including quilts and comforters.

HOLDING:

The instant merchandise is classified under subheading 9404.90.8000, HTSUSA, textile category 362, as mattress supports; articles of bedding and similar furnishing (for example, mattres ses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered, other, other , of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work. The ap plicable rate of duty is 5 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas ( Restraint
Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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