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NY G80411




August 24, 2000

CLA-2-63:RR:NC:TA:349 G80411

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.2060; 9404.90.8505

Ms. Norma Bethancourt
Schenker International, Inc.
P.O. Box 19389
Charlotte, NC 28219

RE: The tariff classification of a mattress cover and an unfinished comforter from China.

Dear Ms. Bethancourt:

In your letter dated August 7, 2000 you requested a classification ruling on behalf of Pillow Corporation.

The merchandise at issue is a mattress cover and an unfinished comforter. The mattress cover is made from 100 percent nylon woven fabric. It measures approximately 54 x 75 inches and will enclose a 12 inch thick mattress. One end of the cover has a zipper closure which extends 8 inches down each side. This cover will also be made in a twin, queen and king size.

The unfinished comforter is comprised of two layers. It measures 88 x 90 inches and the outer shell is made from 100 percent cotton woven fabric. All of the edges of the comforter feature an 11 inch wide border that creates a picture frame effect. Three of the framed edges are filled with goose down. The fourth edge is unfilled and it features a 7. 5 inch opening. The center panel of the comforter is also unfilled and features interior baffles to prevent the fill from shifting. A row of 2 millimeter wide piping is inserted in the edge seams. After importation the center panel and one edge will be filled and the opening will be sewn closed. This item will also be made in a twin and king size.

The General Rules of Interpretation (GRI’s) governs 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. 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 general appearance of the submitted unfinished comforter it has the essential character of the finished article. Although the center panel is not filled, the sides are stuffed and thus for classification purposes the comforter is within the plain meaning of “stuffed or fitted” as set out in heading 9404.

The applicable subheading for the mattress cover will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other other: other. The duty rate will be 12 percent ad valorem.

The applicable subheading for the quilt will be 9404.90.8505, 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: other: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The duty rate will be 13.5 percent ad valorem.

The mattress cover falls within textile category designation 666. The unfinished comforter 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 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.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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