NYRL 836678 Classifying Comforter Shells

HQ 084273 June 14, 1989 CLA-2 CO:R:C:G 084273 PR; NY 836678 CATEGORY: Classification TARIFF NO.: 6307.90.9030; 6302.31.2060 Mr. Richard A Dieter Northern Feather Incorporated 26-30 Papetti Plaza Elizabeth, N.J. 07206 RE: NYRL 836678 Classifying Comforter Shells Dear Mr. Dieter: In a ruling of February 21, 1989, file NY 836678, certain cotton comforter shells were determined to be classifiable under a provision for cotton bed linen, in Subheading 6302.31.2060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed that ruling and determined that, pursuant to Section 177.9(d), Customs Regulations (19 CFR 177.9(d)), it is in error and must be modified. FACTS: Three samples were the subject of NYRL 836678, but of those samples, only the two comforter shells require a modification of their assigned classification. Both are queen size comforter shells made from woven cotton fabrics and containing silk piping. NYRL 836678 classified these comforter shells under a provision for cotton bed linen containing piping,in Subheading 6302.31.2060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), dutiable at the rate of 23.8 percent ad valorem and falling within textile category designation 362. ISSUE: The issue presented is whether comforter shells (unfinished comforters) are classifiable under a provision for "bedding". LAW AND ANALYSIS: General Rule of Interpretation 2(a), HTSUSA, provides that any reference in a heading shall be taken to include a reference to that article incomplete or unfinished if the article has the essential character of the complete or finished article. In this instance, the comforter shells are unstuffed and, therefore, incomplete or unfinished. If the comforter shells were imported in a stuffed or finished condition, they would be classifiable in Subheading 9404.90.9010, HTSUSA. That subheading covers cotton quilts, eiderdowns, and comforters, provided that such articles are fitted with springs or stuffed or internally fitted with any material. Thus, for comforters, or unfinished comforters, to be classifiable under that subheading, they must be stuffed. While the unstuffed comforters may, by virtue of GRI 2(a), be considered unfinished comforters, they do not meet with the requirements for classification in 9404.90.9010. The argument may be made that since the merchandise is not classifiable as unfinished comforters, it must then be classifiable under headings for unfinished bedding or unfinished furnishings, in Chapter 63, HTSUSA. However, unstuffed comforter shells cannot be classified in either of those areas because if they were finished, they would not be classifiable under those headings since they would be specifically provided for in Subheading 9404.90.9010. HOLDING: In view of the above, woven cotton unstuffed comforter shells are properly classifiable under the subheading for other made up articles, in Subheading 6307.90.9030, HTSUSA, with duty at the rate of 7 percent ad valorem, and NYRL 836678 is hereby modified accordingly. There are currently no textile restraints applicable to this merchandise. Sincerely, John Durant, Director Commercial Rulings Division