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NY G80344




August 29, 2000

CLA-2-63:RR:NC:TA:349 G80344

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010: 6302.31.9050: 6307.90.8985

Ms. Margaret R. Polito
Neville, Peterson & Williams
80 Broad Street - 34th Floor
New York, NY 10004

RE: The tariff classification of an unfinished pillowcase, unfinished featherbed cover and a comforter shell from China

Dear Ms. Polito:

In your letter dated August 2, 2000 you requested a classification ruling on behalf of Pac Fung Feather Co., Ltd.

You submitted samples of a pillowcase, a featherbed cover and a comforter shell. All of the samples are made from a dyed, 100 percent cotton woven fabric. Sample A is an unfinished pillowcase that measures 21 x 36 inches. The submitted sample is made from a rectangle of fabric that has been folded and stitched on two sides. It may also be made from two rectangles of fabric stitched together on three sides. In either version, one end is left open and unfinished. After importation, the open end will be hemmed to create a standard pillowcase.

Sample B is an unfinished featherbed cover. It measures 50 x 80 inches. The sample is made in the same manner as the pillowcase sample and it may also be made from two pieces of fabric stitched together on three sides. One end is left open and unfinished. After importation, a zipper will be added to the open end finishing the cover. Sample C is a comforter shell. It measures 89 x 102 inches. The shell is made from two rectangles of fabric that have been stitched together on three sides. After importation, the shell will be stuffed and sewn closed. It may or may not be quilted.

The General Rules of Interpretation (GRI’s) govern classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 6302, HTSUS, provides for bed linen and Heading 9404, HTSUS, provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. Heading 6307, HTSUS, provides for other made up textile articles. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Given the size, construction and general appearance of the submitted pillowcase and featherbed cover, the unfinished pillowcase and featherbed cover have the essential character of the finished article. They will be classified as bed linen in heading 6302, HTSUS. The unstuffed comforter shell is an unfinished comforter; however, it does not meet with the stuffed or fitted requirement of heading 9404, HTSUS. The comforter shell will be classified in heading 6307, HTSUS.

The applicable subheading for the unfinished pillowcase will be 6302.31.9010, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton : other: not napped pillowcases, other than bolster cases. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for the unfinished featherbed cover will be 6302.31.9050, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton : other: not napped other. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for the comforter shell will be 6307.90.8985, HTSUSA, which provides for other made up articles, including dress patterns: other: other: shells for quilts, eiderdowns, comforters and similar articles of cotton: other: containing 85 percent or more by weight of cotton. The duty rate will be 7 percent ad valorem.

The pillowcase falls within textile category designation 360 and the featherbed cover falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The comforter shell falls in a subheading that is not currently assigned a textile category designation and is therefore not subject to quota or visa restrictions.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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