The tariff classification of a comforter top from China.

NY 806580 February 21, 1995 CA-2-63:S:N:N:345 806580 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Jeff Block American Pacific Enterprises Inc. 70 W. 40th St. New York, NY 10018 RE: The tariff classification of a comforter top from China. Dear Mr. Block: In your letter dated January 31, 1995, you requested a tariff classification ruling. The sample submitted is an unfinished comforter top made of three, cut to size, panels sewn together to form the comforter's top. After importation into the United States the comforter top will be finished by attaching a backing, finishing edges, filling it with polyester and quilting. The applicable subheading for the comforter top will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HAS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport