Tariff classification of down comforter and unfinished comforter shell

HQ 084043 June 19, 1989 CLA-2 CO:R:C:G 084043 SM CATEGORY: Classification TARIFF NO.: 9404.90.8000; 6307.90.9030 Mr. Richard A. Deiter Northern Feather, Inc. 26-30 Papetti Plaza Elizabeth, NJ 07206 RE: Tariff classification of down comforter and unfinished comforter shell Dear Mr. Deiter: Your letter of March 6, addressed to our New York office, requesting a tariff classification ruling for a down comforter and an unfinished comforter shell to be imported from China and Hong Kong respectively, has been referred to this office for reply. FACTS: Samples of both articles were submitted in queen size. The comforter has a 100 percent cotton cover and a white goose down filling. Piping of less than 6.35 mm is stitched into all four edges. The fiber content of the shell is not stated. It is open on three sides and closed with an overlock edging on the fourth. ISSUE: How are the comforter and the shell classified? LAW AND ANALYSIS: The classification of comforters of this type was determined in file 083990 of June 13, 1989, copy enclosed. The classification of comforter shells was determined in file 084273 of June 14, 1989, copy enclosed. -2- HOLDING: The comforter is classified under subheading 9404.90.8000, HTSUSA, a provision for other bedding, of cotton, not containing any piping exceeding 6.35 mm. The comforter shell is classified under subheading 6307.90.9030, HTSUSA, a provision for other made up textile articles. 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