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HQ 084091


June 9, 1989

CLA-2 CO:R:C:G 084091 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.2060, 6302.22.2030

F. Gordon Lee, Esquire
O'Connor & Hannan
1919 Pennsylvania Ave., N.W.
Suite 800
Washington, D.C. 20006-3483

RE: Classification and country of origin of pillow shams

Dear Mr. Lee:

This is in response to your request of March 3, 1989, on behalf of Max Kahn Curtain Corp., requesting country of origin and tariff classification determinations under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for pillow shams. Three samples were submitted for examination.

FACTS:

The samples at issue, style numbers SH-682, SH-689 and SH- 1338 are pillow shams assembled in Haiti. Style number SH-682 contains three quilted layers of fabric, an unquilted backing and a ruffle around all four edges. The top layer is 100 percent polyester woven fabric, and the filling is 100 percent fiberfill and the backing is 100 percent polyester knit tricot. The ruffle and sham backing are made from the same polyester woven fabric as the top layer.

Style number SH-689 contains four quilted layers. The top layer is 100 percent polyester raschel knit fabric. The lining is 100 percent woven polyester and the filling and backing are the same as style number SH-682. The ruffle consists of two layers, the same fabric as the lining underneath the raschel knit which serves as the top layer.

Style number SH-1388 consists of three layers of fabric quilted together with a sham backing and ruffle. The top layer is composed of 52 percent polyester and 48 percent cotton woven blend in a floral print. The filling and backing are of the same fabric as style number SH-682. The sham backing and ruffle are composed of 70 percent polyester and 30 percent cotton woven blend fabric. The ruffle is folded to form a double ruffle and is stitched to the seams of all four sides.

According to your submissions, the fabric will be imported into Haiti on bolts where it will be layered, quilted, cut to length, slit to width and sewn together to form finished pillow shams. Sometimes the fabric will be of United States origin.

ISSUE:

What is the country of origin and the classification of the merchandise at issue?

LAW AND ANALYSIS:

Country of origin is determined by the application of 19 CFR 12.130. In determining the country of origin of textile and textile products which consist of materials produced or derived from, or processed in, more than one country, the imported article is considered to be a product of the country in which the last substantial transformation took place. A substantial transformation of a textile or a textile product is said to occur if a commodity undergoes a transformation by means of substantial manufacturing or processing into a new and different article of commerce. Section 12.130(e), Customs Regulations, states that the cutting of fabric into parts and the assembly of those parts into the complete article will result in the processing country being considered the country of origin. Since the fabric at issue is cut and sewn into the finished article in Haiti and all other significant operations are performed there, the country of origin is Haiti.

Classification of merchandise is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen. The Explanatory Notes constitute the official interpretation of the tariff at the international
level. The Explanatory Notes to heading 6302 state that the heading covers bed linen, such as sheets, pillow cases, bolster cases, eiderdown cases and mattress covers. Since the samples at issue are designed to be used on a bed and are similar to the above exemplars, they are classified under this heading.

HOLDING:

Style numbers SH-682 and SH-689 are classified under subheading 6302.32.2060, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other bed linen, of man-made fibers, other, other, other, textile category 666, and dutiable at the rate of 13 percent ad valorem.

Style number SH-1338 is classified under subheading 6302.22.2030, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other bed linen, printed, of man- made fibers, other, other, textile category 666, and dutiable at the rate of 13 percent ad valorem.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The country of origin of the samples at issue is Haiti.

Sincerely,

John Durant, Director

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