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NY G85468




January 17, 2001

CLA-2-63:RR:NC:TA:349 G85468

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.8995

Ms. Mary Beth Osborne
W-C Designs
905 East Katella Avenue
Anaheim, CA 92805

RE: The tariff classification of a comforter shell from Taiwan.

Dear Ms. Osborne:

In your letter dated December 18, 2000 you requested a classification ruling.

The submitted sample is a comforter shell. The front portion is made from 55 percent cotton and 45 percent polyester jacquard woven fabric. The back portion is made from 65 percent polyester and 35 percent cotton woven sheeting fabric. Three sides are sewn and the fourth is open. Piping cord has been inserted in the bottom and side seams. After importation the shell will be stuffed, sewn closed and quilted.

The applicable subheading for the comforter shell will be 6307.90.8995, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton shells for quilts, eiderdowns, comforters and similar articles of cotton: other: other. The duty rate will be 7 percent ad valorem.

The shell falls within textile category designation 362. Based upon international textile trade agreements products of Taiwan 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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