United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 888830



AUGUST 04 1993

CLA-2-63:S:N:N6:345

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9986

Ms. Tricia Johnson
C. H. Powell Company
6 Northway Ct. Eastway Business Park
P.O. Box 270
Greer, S. C. 29652

RE: The tariff classification of an unfinished comforter top from China

Dear Ms. Johnson :

In your letter received on July 28, l993 on behalf of Mr. Edward Kerr you requested a tariff classification ruling.

The submitted sample is an unfinished comforter top. It is constructed of 100 percent cotton fabric of United States origin. The fabric is exported from the United States to China in rolls where it will be cut into various size and shape pieces and sewn together forming a design for the comforter top. This operation constitutes a substantial operation. After importation into the United States the comforter top will be finished by applying a backing, finishing the edges, filling it with polyester, and quilted.

The applicable subheading for the unfinished comforter top will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other: other, other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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