The tariff classification of a comforter shell from China.

NY G80361 August 17, 2000 CLA-2-63:RR:NC:TA:351 G80361 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Tania Balog Ranko Balog Co. 8924 Bellanca Ave. Los Angeles, CA 90045-4700 RE: The tariff classification of a comforter shell from China. Dear Ms. Balog: In your letter dated July 27, 2000, on behalf of Season Spirit Inc., you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a comforter shell. It is made of two textile panels. One panel is constructed of 100 percent polyester knit pile fabric. The other panel is made of 100 percent cotton woven fabric. The two panels are sewn closed on three sides and the fourth side is left open. After importation into the United States the shell will be stuffed and sewn closed. It measures approximately 90” x 88”. The applicable subheading for the comforter shell will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division