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HQ 084584


July 21, 1989

CLA-2 CO:R:C:G 084584 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.19.1500

Mr. Steven L. Markowitz
President
Max Kahn Curtain Corp.
261 Fifth Avenue
New York, New York 10016

RE: Classification and country of origin for bedspreads

Dear Mr. Markowitz:

This ruling letter is in response to your inquiry of April 18, 1989, requesting country of origin and tariff classification determinations under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for bedspreads. A sample was submitted for examination.

FACTS:

The sample at issue, style number 1339 is a bedspread assembled in Haiti. It consist of three layers of fabric quilted together, with a half-ruffle drop. The top layer is composed of 48 percent polyester and 52 percent cotton woven in a floral print. The lining is made from 100 percent polyester fiberfil. The backing is is composed of 100 percent polyester fabric.

The sample has approximately 13-inch wide dust ruffles along 3 sides. The ruffle is attached to the spread by two rows of straight stitching. The fabric forming the dust ruffle extneds 1/2 inch above the stitching and forms a decorative ruffle edging.

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 the finished bedspreads. 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 processsing 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 classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for heading 6304, state that the heading includes bedspreads. Since the sample at issue is a bedspread it is classified under this heading.

HOLDING:

The sample at issue is classified under subheading 6304.19.1500, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, bedspreads, other, of man-made fibers, containing any embroidery, lace, braid, edging, trimming, piping or applique work, textile category 666, and dutiable at the rate of 19.8 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 sample at issue is Haiti.

Sincerely,

John Durant, Director

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