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NY 895460




April 1, 1994

CLA-2-94:S:N:N6:349 895460

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020; 9404.90.9005

Mr. Marty Langtry
Tower Group International, Inc.
Castelazo & Associates
5420 W. 104th Street
Los Angeles, California 90045-6069

RE: The tariff classification of a down comforter from China.

Dear Mr. Langtry:

In your letter dated March 2, 1994, on behalf of E.R. Carpenter (a.k.a. Carpenter Co.) you requested a tariff classification ruling.

The submitted sample is a white comforter. The outershell of the comforter is made of 100 percent cotton woven fabric and it is filled with goose down. It measures approximately 88 inches by 88 inches and contains piping which does not exceed 6.35 mm. The goose down comforter will also be imported in twin and king size. As requested the comforter is being returned.

The applicable subheading for the comforters if imported prior to April 29, 1994 will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, 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 rate of duty will be 5 percent ad valorem.

Due to the Customs Decision on a Domestic Interested Party Petition (TD-94-25) published in the Federal Register on March 22, 1994, down comforters imported after April 29, 1994 will be classified in subheading 9404.90.9005, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, 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: other.... quilts, eiderdowns, comforters and similar articles: with outer shell of cotton. The rate of duty is 14.5 percent ad valorem. The noted decision concluded that the essential character of a down comforter is the down filling rather that the outer cotton shell.

The comforters fall within textile category designation 362. Based upon international trade agreements, products of China are subject to visa and quota requirements.

The designated textile and apparel categories 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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

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