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 959261 - HQ 959425 > HQ 959419

Previous Ruling Next Ruling
HQ 959419




September 13, 1996

CLA-2 RR:TC:TE 959419 NLP

CATEGORY: CLASSIFICATION

Ms. Michele Whisenant
Import Manager
Ghedi International, Inc.
8107 Springdale Road, Suite 106
Austin, Texas 78724

RE: Country of origin determination for infant pillow sham, pillow and quilt; 19 CFR Section 102.21(c)(2) and(c)(5)

Dear Ms. Whisenant:

This is in response to your letter of June 26, 1996, requesting a country of origin determination for an infant's pillow and quilt. Samples of the articles were submitted for our review.

FACTS:

The articles at issue are an infant's quilt and pillow enclosed in a pillow sham. The pillow sham features a ruffle and embroidered and sewn on nursery rhyme characters. The sham has an opening in the back wherein a small pillow is placed. The pillow measures approximately 12 inches by 10 inches and it is stuffed with polyester fiber fill. The quilt features embroidered and sewn on nursery rhyme characters, appliques and a polyester fabric filling. The shell of the pillow, the back of the pillow sham and the back of the quilt and some of the background of the front of the quilt are made out of 65 percent polyester/35 percent cotton woven fabric. This fabric is also used to create portions of the nursery rhyme characters that decorate both the pillow sham and quilt. In addition, 100 percent cotton fabric is used for the ruffle on the pillow sham, some of the background designs on the quilt and to create some of the nursery rhyme characters that decorate both the pillow sham and quilt.

The manufacturing operations for the articles are as follows:

PILLOW

Malaysia tan tetron fabric is formed- (tetron fabric is composed of 65 percent polyester/ 35 percent cotton)

Hong Kong white pillow casing fabric made of 65 percent polyester/35 percent cotton is formed

USA
100 percent cotton white/blue ticking fabric is formed 100 percent cotton pink calico fabric is formed 100 percent cotton green calico fabric is formed white acetate rib is formed

Indonesia off white tetron fabric is formed pineapple yellow tetron fabric is formed

Thailand white tetron fabric is formed pale pink tetron fabric is formed

Philippines pillow sham: cutting of the fabric baste decorative fabric to white background fabric embroidery ruffle fabric, the top of the sham and the back of the sham are joined together pillow: polyester fiber fill is formed fabric is cut fabric and the filling are assembled into the finished pillow pillow is inserted into the pillow sham

QUILT

Malaysia tan tetron fabric is formed pumpkin tetron fabric is formed blue dyed gingham fabric composed of 65 percent polyester/35 percent cotton is formed pink gingham fabric composed of 65 percent polyester/35 percent cotton is formed

Hong Kong medium pink tetron fabric is formed peach tetron fabric is formed apple green tetron fabric is formed blue dots on white tetron fabric is formed white lining fabric composed of 65 percent polyester/35 percent cotton is formed

USA
100 percent cotton white/blue ticking fabric is formed 100 percent cotton pink check fabric is formed 100 percent cotton pink calico fabric is formed 100 percent cotton green calico fabric is formed white acetate rib is formed

Indonesia off-white tetron fabric is formed pineapple yellow tetron fabric is formed

Thailand white tetron fabric is formed gold tetron fabric is formed pale pink tetron fabric is formed pale blue tetron fabric is formed celedon green tetron fabric is formed

Philippines white lace is formed polyester fiber batting formed medium blue tetron fabric is formed fabrics are cut to shape baste the decorative fabrics to the white background fabric attach appliques embroidery assemble the batting, front and back of the quilt join the background fabric to the rest of the quilt

ISSUE:

What is the country of origin of the subject infant's pillow and comforter?

LAW AND ANALYSIS:

Classification of the pillow sham and pillow

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

The article at issue is made up of different components - a pillow sham classifiable in heading 6304, HTSUS, and a small pillow stuffed with polyester fiber fill, classifiable in heading 9404, HTSUS. Therefore, the article is prima facie classifiable under different HTSUS headings and it cannot be classified pursuant to GRI 1. GRI 3 is applicable in this instance and states, in pertinent part, the following:

When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up for retail sale, which cannot be classified by reference to
3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be consulted. The ENs although not dispositive, are to be used to determine the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN IX to GRI 3(b), page 4, defines composite goods made up of different components as:

. . . not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

While the articles at issue are separable components, they meet the definition of composite goods. Given the shape and sizing of the pillow and the sham, they are adapted to fit one another. Moreover, "infant" pillows are not items normally not offered for sale separately. We base this determination on the expertise provided by the Customs National Import Specialist for bedding and conversations with stores that sell infant products. As infants do not normally sleep on pillows for various health considerations, infant pillows are not normally sold on their own. They would be sold as this one is, with a decorative covering.

Accordingly, as the article is classifiable as a composite good, it is to be classified on the basis of the component which imparts the essential character to it. EN VIII to GRI 3(b), pg. 4, provides an interpretation of the term "essential character" stating that:

The factor which determines essential character will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

The pillow comprises the essential character of the pillow sham and pillow. It provides the bulk, the weight and the form to the item. The pillow is classifiable in subheading 9404.90.20, HTSUS, which provides for "Mattress supports; 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: Pillows, cushions and similar furnishings: Other."

Country of origin analysis

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act, codified in 19 U.S.C. 3925, provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "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".

Paragraph (e) states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:"

9404.90 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.

For classification purposes, the subject pillow sham and pillow are considered a "composite good" in which the pillow imparts the essential character. As such, the country of origin of the pillow will determine the origin of the composite good for duty and quota/visa purposes. Accordingly, the fabric for the pillow was formed in Hong Kong. (We note that the polyester fiber fill is not considered a fabric). Therefore, as per the terms of Section 102.21(c)(2) and Section 102.21(e), the country of origin for the pillow and pillow sham is Hong Kong.

The quilt is also classifiable in subheading 9404.90, HTSUS. The quilt is comprised of fabrics formed in more than one country, and as such, a single country of origin cannot be determined when applying the applicable tariff shift rules. Therefore, our hierarchical application of 102.21 continues.

Paragraph (c)(3) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":

(I) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or

(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.

As the subject quilt is not knit to shape and subheading 9404.90, HTSUS, is excepted under provision (ii), Section 102.21 (c)(3) is inapplicable.

Paragraph (c)(4) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred". In the case of the subject quilt, the most important manufacturing operation occurs at the time of the fabric formation. As the fabrics for the quilt are sourced in more than one country, and no one fabric is more important than another in the finished good, country of origin cannot be readily determined based on the fabric making process. As such, paragraph (c)(4) is not applicable.

Paragraph (c)(5) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred". Accordingly, in the case of the quilt, the last country in which an important manufacturing operation occurs, in this case the assembly, is the Philippines.

HOLDING:

The country of origin of the pillow sham and pillow for duty and quota/visa purposes is Hong Kong.

The country of origin of the quilt for duty and quota/visa purposes is the Philippines.

If you would like a ruling on the appropriate marking for the subject merchandise, you may submit a binding ruling request to our Special Classification and Marking Branch.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 C.F.R. on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

Should it be subsequently determined that the information furnished is not complete and does not comply with 19 C.F.R. revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 C.F.R. ?177.2.

Sincerely,

John Durant, Director
Tariff Classification Appeals

Previous Ruling Next Ruling

See also: