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 959435 - HQ 959673 > HQ 959579

Previous Ruling Next Ruling
HQ 959579




August 22, 1996
CLA-2 RR:TC:TE 959579 jb

CATEGORY: CLASSIFICATION

Michael Riley
May Merchandising Company
615 Olive Street
St. Louis, Missouri 63101

RE: Country of origin determination for decorative Christmas pillows, 19 CFR ?102.21(c)(5); last country in which an important assembly or manufacturing process occurs

Dear Mr. Riley:

This is in reply to your letter dated July 23, 1996, requesting a country of origin determination for certain decorative Christmas pillows. Samples were submitted to this office for examination.

FACTS:

The submitted merchandise consists of two decorative Christmas pillows made of 100 percent cotton woven fabric and measuring approximately 8-1/2 inches on all four sides. Style number 96305 features a design of a Christmas tree with presents at its base embroidered on the face fabric. Style number 96295 features a design of a partridge and a pear tree embroidered on the face fabric. The manufacturing operations are as follows:

CHINA

- fabric for front of pillow is formed.

KOREA

-fabric for back of pillow is formed.

PHILIPPINES

- decorative trim is formed;
- embroidery;
- polyester fiberfill is formed;
- cutting;
- sewing, including attaching the trim;
- packing and shipping.

ISSUE:

What is the country of origin of the submitted merchandise?

LAW AND ANALYSIS:

Classification

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Heading 9404, HTSUS, provides for, among other things, articles of bedding and similar furnishings. Although size specifications are not explicitly outlined in the terms of heading 9404, HTSUS, it is the opinion of this office that so long as pillows are sufficient in size and stuffing to be capable of providing support, classification in heading 9404, HTSUS, is not excluded.

Heading 6307, HTSUS, provides for, among other things, other made up articles. This heading is a basket provision for a variety of merchandise not more specifically provided for in the tariff. The subject decorative pillows, measuring 8-1/2 inches on all four sides are a class of merchandise separate and distinct from bedding in that they are not designed to cushion the head during sleep and are too small to provide support for the neck and head. As such, they are excluded from classification in heading 9404, HTSUS, and are more properly classified in heading 6307, HTSUS. See e.g., HQ 957617, dated May 3, 1995, which classified a pillow in heading 9404, HTSUS, because it was determined to be large enough to provide support, and HQ 087316, dated July 9, 1990, wherein four pillows were determined to be articles of heading 6307, HTSUS, because they were too small to provide support.

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 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":

6307.90 The country of origin of a good classifiable under subheading 6307.90 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 subheading 6307.90, HTSUS. The fabric comprising this merchandise is formed in China (for front of pillow), Korea (for back of pillow) and the Philippines (polyester fiber fill). As such, the fabric is not formed in a single country, as per the terms of section

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 subheading 6307.90, HTSUS, is excepted from 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. In the case of the subject merchandise, the most important manufacturing operation occurs at the time of the fabric formation. As the fabric formation for this merchandise occurs in more than one country, and no one fabric can be considered more important in this case, 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 subject merchandise, the last country in which an important assembly operation occurs is the Philippines.

HOLDING:

The country of origin of the subject decorative pillows, referenced style numbers 96305 and 96295, is the Philippines.

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 section states that a ruling letter is issued 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 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

Previous Ruling Next Ruling

See also: