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HQ 959547




August 22, 1996

CLA-2 RR:TC:TE 959547 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 9404.90.8020

Nathan Hedaya
Hedaya Home Fashions Inc.
255 18th Street
Brooklyn, NY 11215

RE: Country of origin determination for a patchwork throw and quilt; 19 CFR ?102.21(c)(4); most important assembly or manufacturing process; 12.130(c)

Dear Mr. Hedaya:

This is in reply to your letter dated July 22, 1996, requesting a country of origin determination for a patchwork throw and quilt. A sample was submitted to this office for examination.

FACTS:

The submitted merchandise consists of a patchwork "throw" measuring 50 inches by 60 inches and featuring an outer shell made of 100 percent cotton fabric and a 100 percent polyester fabric filling. You state that this item also comes in a smaller, 35 inches by 45 inches size. The manufacturing operations are as follows:

UNITED STATES

- outer shell fabric is formed and printed.

CHINA

- polyester filling is formed;
- assembly.

ISSUE:

1. What is the proper classification for the subject merchandise?

2. What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

Classification

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). 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 taken in order.

The subject merchandise is potentially classifiable under two headings, Heading 6304, HTSUS, which provides for other furnishing articles, and Heading 9404, HTSUS, which provides for, among other things, articles of bedding and similar furnishing. There is no provision in the nomenclature or the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 9404, HTSUS, which specifies that articles which are potentially classifiable under Heading 9404, HTSUS, must be able to cover a bed. However, it is Customs opinion that implicit in an article being considered "bedding" is that it be capable of serving a primary function of covering a bed sufficiently so as to make such use practicable.

After conferring with numerous mattress and bed linen manufacturers in the United States, Customs has determined that there are standard commercial sizes for mattresses and bed coverings. The standard sizes are as follows:

Mattress Sizes Quilts and Bedspread Sizes

Twin 39" X 75" 66" X 86"
Full 54" X 75" 81" X 86"
Queen 60" X 80" 86" X 86"
King 78" X 80" 100" X 90"

Customs also checked with various manufacturers of crib mattresses and received various dimensions for crib mattresses. These are as follows:

Mattress Sizes

Crib 27" X 51"
27" X 54
28" X 52"

This leads us to the question of whether the subject merchandise, in either size, is a quilt for classification purposes. In Headquarters Ruling Letter (HQ) 957410, dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measured 50 inches by 50 inches and 50 inches by 60 inches were classifiable as other textile furnishing articles under Heading 6304, HTSUS. The rationale for this determination was the fact that those measurements significantly deviated from the domestic industry standard size quilts. See also, HQ 957480, dated April 14, 1995, issued to you, which classified similar merchandise measuring 50 inches by 50 inches in Heading 6304, HTSUS.

On the other hand, when the subject merchandise is manufactured in the 35 inches by 45 inches size, the outcome is different. As there is no standard size for crib bedding, it is the opinion of this office that the merchandise manufactured in the smaller size (35 inches by 45 inches) is suited to serve as a crib size quilt for certain crib mattresses. Consequently, the merchandise measuring 35 inches by 45 inches is properly classifiable under Heading 9404, HTSUS. See also HQ 958064, dated June 13, 1995, issued to you, where similar merchandise measuring 35 inches by 45 inches was classified in Heading 9404, HTSUS.

Country of origin

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) 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 of the 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":

6301-6306 The country of origin of a good classifiable under heading
6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

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.

The subject merchandise is classifiable in Headings 6304, HTSUS, and 9404, HTSUS. As the fabric-making process for the subject merchandise does not occur in a single country, paragraph (c)(2) is inapplicable.

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 merchandise is not knit to shape, and headings 6304 and 9404.90, HTSUS, are excepted by provision (ii), paragraph (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." It is the belief of this office that in the case of the subject merchandise the most important manufacturing process occurs at the time of the formation of the outer shell fabric. It is the outer shell fabric which in essence, identifies the merchandise, and thus creates its saleability. Accordingly, the country of origin of the subject merchandise is the single country in which the outer shell fabric is formed, that is, the United States.

However, there is an exception to products from the United States that are sent abroad for processing. Section 12.130(c), Customs Regulations, provides that any product of the United States which is returned after having been advanced in value or improved in condition abroad, or assembled abroad, shall be a foreign article.

Section 12.130 which remains in effect was originally intended to be used to determine the country of origin of textiles and textile products for quota/visa requirements. In Treasury Decision (T.D.) 90-17, issued February 23, 1990, Customs announced a change in practice and position. This change resulted in Customs using Section 12.130 for quota, duty and marking purposes when making country of origin determinations for textile goods. Therefore, in accordance with T.D. 90-17 and Section 12.130(c), the country of origin of the subject throw/quilt is China, for quota, marking and duty purposes. The articles may be marked "Made in China".

HOLDING:

The merchandise measuring 50 inches by 60 inches is classified in subheading 6304.92.0000, HTSUSA, which provides for, other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The applicable rate of duty is 7 percent ad valorem and the quota category is 369.

The merchandise measuring 35 inches by 45 inches is classified in subheading 9404.90.8020, HTSUSA, 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: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work; quilts, eiderdowns, comforters and similar articles. The applicable rate of duty is 4.9 percent ad valorem and the quota category is 362.

The country of origin of the subject merchandise is China and should be marked accordingly.

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 CFR 177.9(b)(1). This sections states that a 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 CFR 177.9(b)(1), the ruling will be subject to modification or 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 CFR 177.2.

Sincerely,

John Durant, Director

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