HQ 0088347 - Silk bed cover; Heading 9404; Subheading 9404.90.90. - United States International Trade Commision Rulings

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HQ 088347

March 13, 1991

CO:R:C:M 088347 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.90

Harold I. Loring, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman Counselors at Law
12 East 49th Street
New York, NY 10017

RE: Silk bed cover; Heading 9404; Subheading 9404.90.90.

Dear Mr. Loring:

You letter of November 9, 1990, requesting a tariff classification regarding a silk bed cover from China has been forwarded to this office for reply.

FACTS:

The article at issue is a baby crib comforter manufactured of 100% silk. It consists of an outer shell/cover with button holes and an embroidered piece which is scalloped and has button holes. The stuffed body portion of the comforter has buttons and is claimed to be filled with 100% silk fibers.

The comforter may be imported in an unassembled condition in separate cartons. Each shipment will contain an equal number of comforter components.

ISSUE:

Whether the silk cover is properly classifiable within subheading 9404.90.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "[m]attress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) . . . [o]ther. [o]ther."

LAW AND ANALYSIS:

Heading 9404, HTSUSA, provides for articles of bedding and similar furnishing. The subject article satisfies the terms of this heading. It is a silk bed comforter. More specifically, the comforter is provided for within subheading 9404.90.90, HTSUSA, as an article of bedding and similar furnishing. Accordingly, the silk comforter is properly classifiable within this subheading.

HOLDING:

The subject silk comforter is properly classifiable within subheading 9404.90.90, HTSUSA, which provides for articles of bedding and similar furnishing, currently dutiable at the General Column 1 rate of 14.5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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