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HQ 084875


June 4, 1990

CLA-2 CO:R:C:G 084875 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9040

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

RE: Classification and country of origin for a bedspread

Dear Mr. Markowitz:

This letter is in response to your inquiry of June 15, 1989, requesting country of origin and tariff classification determinations for a bedspread under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination.

FACTS:

The sample at issue, style number BS2-683, is a bedspread assembled in Haiti. It consists of three layers of fabric quilted together and a full ruffle drop. The top layer and the ruffle are made of 100 percent woven polyester fabric, and the filling is made of 100 percent polyester fiberfill. The backing is composed of 100 percent polyester warp knit tricot.

According to your submissions, unmarked, uncut fabric of 100 percent woven polyester, fiberfill, and backing are imported into Haiti on separate bolts. There the three types of fabric are layered and sewn together by a quilting machine and then are cut to length and width to form the body of the bedspread. The sides of the bedspread are sewn by overlocking, and the top edge is hemmed. Identical woven fabric to be used for the dust ruffle is cut to length and width and hemmed with a shirttail hem. The ruffle is then attached to three sides of the bedspread by shirred stitching, creating a dust ruffle. The bedspread is then packaged.
ISSUE:

Whether the submitted merchandise is classifiable in Heading 6304, HTSUSA, or in Heading 9404, HTSUSA?

Whether the processing done in Haiti is sufficient to effect a substantial transformation for country of origin purposes for the submitted merchandise?

LAW AND ANALYSIS:

Classification

Classification of merchandise under the HTSUSA 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, HTSUSA. One of the articles specifically provided for in Heading 6304 is bedspreads. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, Heading 6304 includes bedspreads, but does not include bed coverings of Heading 9404. The Explanatory Notes to Heading 9404 state that this heading covers the following articles:

(B) Articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibers, etc.) or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.). For example:

...

(2) Quilts and bedspreads ...

The submitted bedspread contains an internal layer of fiberfill. The bedspread would be considered internally fitted with fiberfill, and, according to the Explanatory Notes, would be classifiable in Heading 9404, HTSUSA.

Country of Origin

Section 12.130 of the Customs Regulations (19 CFR 12.130) provides that a textile product that is processed in more than one country or territory shall be a product of that country or territory where it last underwent a substantial transformation. A textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce.

Section 12.130(d) of the Customs Regulations sets forth criteria in determining whether a substantial transformation of a textile product has taken place. This regulation states that these criteria are not exhaustive; one or any combination of criteria may be determinative, and additional factors may be considered.

Section 12.130(d)(2) of the regulations states that in determining whether merchandise has been subjected to substantial manufacturing or processing operations, the following factors will be considered in each country: the physical change in the material or article, the time involved in manufacturing or processing operations, the complexity of the operations, the level or degree of skill and/or technology required, and the value added to the article.

Processing of the submitted merchandise consists basically of the following operations: layering three types of fabric and sewing them together; cutting the layered fabric to length and width to form a bedspread; overlocking the sides of the bedspread; cutting fabric to length and width to form a dust ruffle; and sewing the dust ruffle to the bedspread. In applying the criteria for determining country of origin under 19 CFR 12.130, we believe that the processing operations performed in Haiti on the submitted merchandise are substantial. Therefore, the last substantial transformation for the submitted merchandise occurs in Haiti.

HOLDING:

The merchandise at issue is classified under subheading 9404.90.9040, HTSUSA, which provides for articles of bedding and similar furnishing internally fitted with any material, other, other, other, other. The rate of duty is 14.5 percent ad valorem.

The country of origin of the submitted merchandise is Haiti.

Sincerely,

John Durant, Director

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