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NY N005591




January 31, 2007

CLA-2-94:RR:NC:N3:349

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020

Carly J Deane
CST, Inc.
3101 Yorkmont Road, Suite 1700
Charlotte, NC 28208

RE: The tariff classification of unfinished comforter from China

Dear Ms. Deane:

In your letter dated January 15, 2007 you requested a classification ruling on behalf of Revman International.

The submitted sample, identified as style name Emma SKU number 158314, is an unfinished comforter shell. The shell is stated to be made from 100 percent cotton woven fabric. The face side has several panels made from quilted fabrics. The quilted panels are made from the cotton shell fabric, a thin layer of polyester batting and a woven fabric backing. After importation the shell will be filled with polyester batting and sewn closed. The shell will be imported in twin, full, queen and king sizes. It is does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS). 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 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. 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.

Although the main section is not filled, the comforter shell meets the requirements of heading 9404, HTSUS as some of the face fabrics are stuffed.

The applicable subheading for the unfinished comforter shell will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 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 quilts, eiderdowns, comforters and similar articles. The rate of duty will be 4.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The unfinished comforter shell falls within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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