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 > 1996 HQ Rulings > HQ 958636 - HQ 958741 > HQ 958651

Previous Ruling Next Ruling
HQ 958651





March 18, 1996

CLA-2 RR:TC:TE 958651 CAB

CATEGORY: CLASSIFICATION

Mr. James C. England
James C. England & Associates
6 Deer Drive (Route 3)
Lexington, VA 24450

RE: Country of origin of a down comforter; Section 102.21, Customs Regulations

Dear Mr. England:

This is in response to your letter of November 6, 1995, concerning the country of origin of a down comforter. You are requesting a country of origin determination for a finished goose or duck down comforter pursuant to the provisions of Section 102.21, Customs Regulations (19 CFR Section 102.21).

FACTS:

You propose two different manufacturing scenarios. In the first scenario, the manufacturing process is as follows: Goose or duck down that has been washed and sterilized in China will be transported to Macau; Comforter shells from China will also be cut and sewn in and then transported to Macao; The comforter shells and down will be assembled in Macao; Finally, the finished down comforter will be exported to the United States. In the second scenario, the manufacturing process is as follows: Imported cotton piece goods will be cut and sewn into comforter shells in Macao; These comforter shells will be filled with washed and sterilized goose or duck down from China in Macao. The finished down comforters will be exported to the United States.

ISSUE:

What is the country of origin for the subject down comforter?

LAW AND ANALYSIS:

Section 102.21, Customs Regulations (19 CFR Section 102.21), sets forth the general rules to determine country of origin. Section 102.21(c)(1) sets forth the general rule for determining the country of origin of a textile or apparel product in which the good was wholly obtained or produced. Section 102.21(c)(2) provides for instances where the country of origin of a textile or apparel product cannot be determined under Section

Section 102.21(c)(2) provides, in pertinent part:

Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each foreign material incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section.

Section 102.21(e), provides in pertinent part:

The country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

In the first scenario, washed and sterilized goose or duck down from China will be exported to Macao. Comforter/quilt shells that have been cut and sewn in China will also be exported to Macao. In Macao, both the comforter/quilt shells and the goose or duck down will be combined to result in finished down comforters. In the second scenario, imported cotton piece goods will be cut and sewn into comforter shells in Macao. The comforter shells will be filled with goose or duck down from China in Macao.

As the down comforter at issue is not wholly obtained or produced in a single country, we must determine whether the applicable requirement specified in Section 102.21(e) has been met.
The finished down comforter is classifiable in subheading 9404.90 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Pursuant to Section 102.21(e), in the first scenario, the country of origin of the subject down comforter is China, the country where the fabric was formed by a fabric-making process. The country of origin of the down comforter in the second scenario is also the country where the fabric was formed. However, since the importer has failed to state where the fabric for the finished comforter was formed, Customs is unable to make a specific country of origin determination in the second scenario.

HOLDING:

China is the country of origin for the down comforter in the first scenario.

This ruling is issued pursuant to the provisions of Part 177 Customs Regulations (19 CFR Part 177). If the specific factual situation is not as described above, this ruling may not be valid. In such an event, it is recommended that a new ruling request be submitted.

Sincerely,

John Durant, Director
Tariff Classification Appeals

Previous Ruling Next Ruling