HQ 084136: Tariff classification of down comforter and comforter cover

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 084136

                                      June 19, 1989


             CLA-2 CO:R:C:G  084136  SM

             CATEGORY:  Classification

             TARIFF NO.:  9404.90.8000; 6302.31.1060

             James A. Geraghty, Esq.
             Donohue and Donohue
             Suite 1111
             26 Broadway
             New York, NY  10004

             RE:   Tariff classification of down comforter and comforter
                   cover

             Dear Mr. Geraghty:

                   Your letter of March 13, addressed to our New York
             office, requesting a tariff classification ruling on behalf of
             Down Town Company, for a down comforter and a comforter cover
             to be imported from Hungary, has been referred to this office
             for reply.

             FACTS:

                   Samples of both articles were submitted at our request.
             However, no comforter was received.  The stuffed articles pre-
             sented resemble small pillows, whereas a comforter would have
             to be of a size to serve as a bed covering.  Since your letter
             requests a ruling for a comforter, we assume that the samples
             represent only the style of the comforter and not its size.
             You state that the comforters will have 100 percent cotton
             covers and a down filling.  Piping of less than 6.35 mm is
             stitched into all four edges.

                   The comforter cover, of which a sample was submitted, is
             also of 100 percent cotton.  It is stitched on three sides and
             closes with buttons and buttonholes on the fourth.  There is a
             row of piping on both the front and the back parallel to the
             two longer sides and about six and a half inches in from the
             edge.

             ISSUE:

                   How are the comforter and the cover classified?














                                           -2-



             LAW AND ANALYSIS:

                   The classification of comforters of this type was
             determined in file 083990 of June 13, 1989, copy enclosed.

                   Heading 6302, HTSUSA, includes bed linen.  The Explana-
             tory Notes, the official interpretation of the HTSUSA at the
             international level, indicate that the term bed linen is in-
             tended to include eiderdown cases.  Thus the removable com-
             forter cover submitted falls within this heading.  It is not
             covered by heading 9404, HTSUSA, as you suggest, because that
             heading is limited to stuffed or internally fitted bedding.

             HOLDING:

                   The comforter is classified under subheading
             9404.90.8000, HTSUSA, a provision for other bedding, of
             cotton, not containing any piping exceeding 6.35 mm.

                   The comforter cover is classified under subheading
             6302.31.1060, HTSUSA, textile category 362, a provision in-
             cluding other bed linen of cotton, containing any piping.

                   Because of the changeable nature of the statistical
             annotation, i.e., the ninth and tenth digits of the tariff
             number, and the textile restraint categories, you should
             contact your local customs office before importation of this
             merchandise to determine the current status of any import
             restraints or requirements.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division























             6cc:  Area Director of Customs
                   NY Seaport Area
             cc:   CITA
             cc:   Legal Reference Section
             cc:   NIS Richard Eyskens
             cc:   Phil Robins