United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0089874 - HQ 0112120 > HQ 0089899

Previous Ruling Next Ruling


HQ 089899


October 30, 1991

CLA-2 CO:R:C:T 089899 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8000; 9404.90.9010

Ms. Kimberly Flora
General Manager
Unique Quilts, Inc.
3195 Park Road
Suite E
Benicia, CA 94510

RE: Classification of quilts; classifiable in Heading 9404

Dear Ms. Flora:

This letter is in response to your inquiry of June 27, 1991, requesting tariff classification and country of origin determinations for quilts. No samples were submitted with your request.

FACTS:

According to your submissions, quilt tops of 100 percent cotton fabric will be manufactured in China and shipped to Lesotho. In Lesotho batting of 100 percent polyester and quilt bottoms of 100 percent cotton will be provided. You state that the following processing operations will be performed in Lesotho: batting will be placed between the top and bottom layers, which will be sewn together; designs will be hand-quilted onto the quilts, the borders will be bound, and labels will be sewn to the quilts. You state that 70 percent of the labor will be performed in Lesotho.

ISSUE:

What is the classification of the merchandise at issue?

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

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 9404, HTSUSA, provides for articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material. 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 (emphasis added) and bedspreads ...

Quilts are specifically provided for in Heading 9404. Therefore the merchandise at issue is classifiable in Heading 9404.

Country of origin

For country of origin purposes, Section 12.130 of the Customs Regulations (19 CFR 12.130) is applicable to the merchandise at issue. Section 12.130(b) of the Customs Regulations 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)(1) states that a new and different article of commerce will usually result from a manufacturing or processing operation if there is a change in:

(i) Commercial designation or identity,
(ii) Fundamental character or
(iii) Commercial use.

Section 12.130(d)(2) of the Customs Regulations states that in determining whether merchandise has been subjected to substantial manufacturing or processing operations, the following will be considered:

(i) The physical change in the material or article as a result of the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(ii) The time involved in the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(iii) The complexity of the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(iv) The level or degree of skill and/or technology required in the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(v) The value added to the article or material in each foreign territory or country, or insular possession of the U.S., compared to its value when imported into the U.S.

Since we do not have sufficient information concerning the factors listed above, we are unable to make a determination concerning the country of origin for the merchandise at issue at this time. We would also need more detailed information concerning the manufacturing and processing operations performed in each country to create the merchandise.

If you still wish to receive a ruling concerning the country of origin of the submitted merchandise, please submit a new request, containing the additional information requested, to the following address:

Mr. John Durant
Director
Commercial Rulings Division
U.S. Customs Service
1301 Constitution Avenue, N.W.
Washington, D.C. 20229

HOLDING:

If the merchandise at issue does not contain any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm, or applique work, it is classified under subheading 9404.90.8000, HTSUSA, which provides for articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered, other, other, of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm, or applique work. The rate of duty would be 5 percent ad valorem, and the textile category would be 362.

If the merchandise at issue contains any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm, or applique work, it is classified under subheading 9404.90.9010, which provides for articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered, other, other, other, quilts, eiderdowns, comforters and similar articles, of cotton. The rate of duty would be 14.5 percent ad valorem, and the textile category would be 362.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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 designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: