The tariff classification of a comforter shell from China.

NY D81406 August 26, 1998 CLA-2-63:RR:NC:TA:349 D81406 CATEGORY: Classification TARIFF NO.: 6307.90.8985 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a comforter shell from China. Dear Ms. Abustan: In your letter dated August 14, 1998 you requested a tariff classification ruling. The submitted sample, identified as "Check-Bibi", is a comforter shell. The shell is made from 100 percent cotton woven fabric. Piping has been inserted along three edges of the shell. The fourth side has been left open and unfinished. The comforter shell features two rounded corners. After importation the shell will be stuffed and sewn closed in the United States. The sample is being returned as requested. The applicable subheading for the comforter shell will be 6307.90.8985, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: shells for quilts, eiderdowns, comforters and similar articles of cotton: other: containing 85 percent or more by weight of cotton. The rate of duty will be 7 percent ad valorem. Presently, the above subheading is not assigned a textile category designation and as such items classified therein are not subject to quota or visa requirements. 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division