The tariff classification of comforter shell of man-made fiber and cotton from China.

NY H86598 January 10, 2002 CLA-2-63:RR:NC:N3:351 H86598 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of comforter shell of man-made fiber and cotton from China. Dear Ms. Abustan: In your letter dated January 2, 2002, you requested a ruling on tariff classification. You submitted a sample of a comforter. In a telephone conversation with a member of my staff, you stated that only the unstuffed shell would be imported, and that it would be stuffed, sewn, and packaged in the U.S. The shell, then, is what we shall rule on. The sample will be returned as requested. Your letter describes the shell as follows: Top: 100% nylex, which is a man-made fiber. Back: 100% cotton. Fabric origin: China. Cut and sew 3 sides with one side open: China. Filling, finishing, packing: U.S. The man-made fiber side has appliques sewn on: a baseball, football, basketball, and soccer ball, as well as six stars. Classification of merchandise under the Harmonized Tariff Schedule of the United States, (HTS), is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The cotton portion of this article is described in subheading 6307.8985, 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 man-made fiber portion falls within the scope of subheading 6307.90.9889, which provides for other made-up textile articles, other. Since no single heading describes the product at hand, classification cannot be determined by reference to GRI 1. GRI 3 provides for goods that are prima facie classifiable under two or more headings. Since the cotton portion is classifiable under one heading and the man-made fiber portion under another, GRI 3 is germane to our analysis. GRI 3(b) provides that composite goods made-up of different components shall be classified as if they consisted of the component which gives them their essential character. In general, “essential character” has been construed to mean the attribute which strongly marks or serves to distinguish the article. In this case, the essential character of this composite item is not readily apparent. It is our belief that the essential character of the article is not imparted by either the cotton or the man-made fiber portion; the two are mutually complementary. Both play an equal role in relation to the concept and use of the article; the only distinguishing feature is the applique work, which, in the opinion of this office, is not substantial enough to impart essential character. When the component which gives the product its essential character cannot be determined, classification is determined by way of GRI 3(c) which directs that when goods cannot be classified by reference to GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The heading which occurs last in numerical order of the two competing headings is 6307.90.9889, HTS. The applicable subheading for this product will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made-up textile articles, other. The general rate of duty will be seven percent ad valorem. There are currently no visa requirements or quota restrictions on merchandise classified in this subheading. China is not listed in General Note 4(a), HTS, as a designated beneficiary developing country for purposes of the Generalized System of Preferences, hence this merchandise, manufactured in China, will not be eligible for duty-free treatment under the GSP. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division