HQ 0084718 - Classification and country of origin for pillow shells - United States International Trade Commision Rulings

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HQ 084718

July 31, 1989

CLA-2:CO:R:C:G 084718 CTC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9030

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

RE: Classification and country of origin for pillow shells

Dear Mr. Markowitz:

This ruling letter is in response to your inquiry of April 19, 1989, requesting country of origin and classification determinations under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for pillow shells. Samples were submitted for examination.

FACTS:

The samples at issue are several sizes and shapes of pillow shells, all of which are style no. PC-680. The samples, which are assembled in Haiti, are made of 100 percent polyester woven fabric. Each shell is stitched on all sides except for one side, which has an opening for filling. They contain no filling material. There are seven sizes of style no. PC-680.

According to your submissions, the fabric will be imported into Haiti on bolts, where it will be cut and sewn into the shells. We assume that the material imported into Haiti will not be marked for cutting. 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 Section 12.130 of the Customs Regulations. 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. Under 19 CFR 12.130(e), 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, unfilled pillow shells in Haiti and all other significant operations are performed there, the country of origin is Haiti.

The pillow shells at issue are unfilled, and therefore, are unfinished or incomplete pillows or bed linen. General Rule of Interpretation 2(a) provides that any reference in a heading to a material or substance shall include a reference to the incomplete or unfinished article, provided that it has the essential character of the complete or finished article. Heading 9404, HTSUSA, provides for articles of bedding, including pillows, which are stuffed or fitted with any material. Since the pillow shells are not stuffed or fitted with any material, they lack the essential character of the articles described in subheading 9404 and, thus, cannot be classified there. Classification under Heading 6304, as bed linen, is also inappropriate since unfinished articles must be viewed as finished for classification purposes and the pillow shells would not be classified under Heading 6304 if finished. HRL 084046, dated May 11, 1989, dealt with the issue of classification of pillow shells and found that they are classified in Heading 6307, which includes other made up articles.

HOLDING:

The pillow shells are classified under the subheading 6307.90.9030, HTSUSA, which provides for other made up articles, other, other, other, and dutiable at the rate of 7 percent ad valorem. There are currently no textile restraints applicable to this merchandise.

The country of origin would be Haiti.

Sincerely,

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