Tariff classification of down comforter

HQ 084000 June 16, 1989 CLA-2 CO:R:C:G 084000 SM CATEGORY: Classification TARIFF NO.: 9404.90.8000 Mr. James A. Pitts Kosen Universal Corporation 620 Washington Avenue Carlstadt, NJ 07072 RE: Tariff classification of down comforter Dear Mr. Pitts: Your letter of February 24, addressed to our New York office, requesting a tariff classification ruling for a down comforter, has been referred to this office for reply. FACTS: A sample comforter was submitted. It is marked 100 per- cent cotton with a finished size of 62 by 86 inches and a filling of white goose down. It has a piping of less than 6.35 mm on all four edges. ISSUE: How is a down-filled comforter with a cotton cover, with piping as described, classified? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation. GRI 1 provides that classi- fication is determined first in accordance with the terms of the headings of the tariff and any relative section and chap- ter notes and then, if nothing in the headings or notes other- wise requires, in accordance with the remaining GRI's. Heading 6701, HTSUSA, provides for feathers and down and articles thereof. However, Note 2(a) of Chapter 67 excludes from this heading "[a]rticles in which feathers or down con- stitute only filling or padding (for example, bedding of head- ing 9404) . . . ." Thus, a down-filled comforter would not be considered an article of down of heading 6701. -2- Heading 9404, HTSUSA, provides specifically for articles of bedding such as eiderdowns, stuffed. The subheading is that for articles other than mattress supports, mattresses, or sleeping bags. HOLDING: The down comforter is classified under the statistical subheading including other bedding, of cotton, not containing any piping exceeding 6.35 mm, 9404.90.8000, HTSUSA. Because of the changeable nature of the statistical annotation, i.e., the ninth and tenth digits of the tariff number, and the textile restraint categories, you should contact your local Customs office before importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director of Customs NY Seaport Area cc: CITA cc: Legal Reference Section