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HQ 087263


July 30, 1990

CLA-2 CO:R:C:G 087263 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.39.0020

Ms. Dianna Bissel
DB Stuff Ltd.
47 Hillcrest Rd.
Berowra 2081, Australia

RE: Classification of silk innersheets

Dear Ms. Bissel:

This is in response to your letter dated April 20, 1990, requesting the classification of silk innersheets under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of two styles of inner liners for sleeping bags. One style consists of a large bag, which measures approximately 34 inches by 6 feet, sewn up both sides and hemmed at the top. The second style, which you call a youth hostel sheet, has an additional flap at the top to insert a pillow and measures approximately 34 inches by 7 feet. Both styles are made of 100 percent silk fabric exported from China to Australia, where the liners are made up and packaged.

ISSUE:

What is the proper classification and country of origin of the innersheets 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
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 textile product is said to occur if a commodity undergoes a transformation by means of substantial manufacturing or processing into a new or different article of commerce. Under 19 CFR 12.130(d)(2), a country of origin determination is based on whether a new and different article of commerce is produced, usually indicated by a change in commercial designation or identity, fundamental character or commercial use. The factors examined in determining whether merchandise has been subjected to substantial manufacturing or processing, include the physical change in the article, the time involved, the complexity and degree of skill or technology required and the value added by the processing.

Classification of merchandise is in accordance with the General Rules of Interpretation (GRI), 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 6302 provides for bed linen, table linen, toilet linen and kitchen linen. Heading 6306, HTSUSA, provides for, among other things, camping goods. The merchandise at issue is similar to bed linen and therefore most specifically provided for under heading 6302.

HOLDING:

The innersheets at issue are therefore classified under subheading 6302.39.0020, HTSUSA, which provides for bed linen, other bed linen, of either textile materials, other, containing 85 percent or more by weight of silk or silk waste, with a duty rate of 8.6 percent ad valorem. There is currently no textile category for this merchandise.

The country of origin cannot be determined on the basis of the information provided with your request for classification. If you would like to obtain a country of origin determination please forward a more detailed description of the manufacturing process to U.S. Customs Service, General Classification Branch, 1301 Constitution Ave., N.W., Washington, D.C. 20229. Please be advised that the merchandise must be marked with the country of origin in a manner that is permanent, legible and in English, as required by the Textile Fiber Products Identification Act.

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.

Sincerely,

John Durant, Director

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