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NY 818218




February 10, 1996

CLA-2-94:RR:NC:TP:349 818218

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522; 9404.90.9555

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification, country of origin marking and status under the North American Free Trade Agreement (NAFTA), of comforter, bedspreads and bedding sets from Canada; Article 509

Dear Mr. LeClair:

In your letter dated January 11, 1996 on behalf of Lawrence Home Fashions, Inc. you requested a ruling on the status of comforters, bedspreads and bedding sets from Canada under the NAFTA.

You submitted a comforter, a bedspread and three bedding sets. These items are made from a 50 percent polyester and 50 percent cotton woven fabric. The fabric is made in Pakistan or China and shipped in a griege state to Canada. In Canada, the fabric is bleached, dyed, printed and then cut and sewn to create the finished bedding product. The items that are stuffed contain a 100 percent polyester fill from Canada. The bedding products may also contain other fabrics that are of Canadian or other NAFTA party origin. As requested, the samples will be returned.

Item #1 is a comforter made with the 50 percent polyester and 50 percent cotton outer shell fabric which was sourced in Pakistan and processed in Canada. The comforter is stuffed with Canadian fiberfill and it has been quilted through all three layers. A 6 millimeter piping has been inserted in the edge seam on all four sides.

Item #2 is a quilted bedspread. The top surface is made from the polyester and cotton blend fabric sourced in Pakistan and processed in Canada. It is stuffed with a polyester fill of Canadian origin. The backing fabric is a plain white 50 percent polyester 50 percent cotton lightweight muslin type fabric that is of Canadian or U.S. origin. The bedspread has been quilt stitched through all three layers.

Item #3 is a bedding set consisting of a comforter, pillow sham and bed skirt. The sham, top surface of the comforter and the skirt component of the bed skirt are made from the blended fabric sourced in Pakistan and finished in Canada. The comforter is stuffed with Canadian fiberfill. The platform portion of the bed skirt is made from a man-made fiber non-woven material made in Canada. The backing fabric on the comforter is made from a plain white 50 percent polyester 50 percent cotton lightweight muslin type fabric of Canadian origin.

Item #4 is a comforter and sheet set. Both sides of the comforter as well or the flat sheet, fitted sheet and pillow case are made form the 50 percent polyester 50 percent cotton blended fabric sourced in Pakistan and processed in Canada. The comforter is stuffed with Canadian fiberfill and quilted. The fitted sheet is fully elasticized and cut and hemmed on all four sides. The flat sheet contains one selvage edge and is hemmed on four sides.

Item #5 is a "bed in a bag" set consisting of a comforter, flat sheet, fitted sheet, two pillow cases, 2 pillowshams and a bed skirt. the top of the comforter, both sheets, the shams, pillowcases and the skirt portion of the bed skirt are made from the blended fabric sourced in Pakistan and processed in Canada. The comforter is stuffed with Canadian fiber fill. The platform component of the bed skirt is made from a non-woven fabric made in Canada. The backing fabric on the comforter is made from a plain white 50 percent polyester 50 percent cotton lightweight muslin type fabric of Canadian origin.

The three sets meet the qualifications of "goods put up in sets for retail sale". The components of the sets consist of different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The comforters impart the essential character in all three sets.

The applicable tariff provision for the comforter and the three bedding sets will be 9404.90.8522, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforters and similar articles... with outer shell of man-made fibers. The general rate of duty will be 14.2 percent ad valorem.

The applicable tariff provision for the quilted bedspread will be 9404.90.9555, HTSUSA, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffess and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: other... of man-made fibers. The general rate of duty will be 13.1 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/94.7, HTSUSA.

You have also inquired as to the country of origin marking requirements for these items. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the interim amendments to the Customs Regulations published as T.D. 94-4 (59 Fed. Reg. 109, January 3, 1994) with corrections (59 Fed. Reg. 5082, February 3, 1994) and T.D. 94-1 (59 Fed. Reg. 69460, December 30, 1993). These interim amendments took effect on January 1, 1994 to coincide with the effective date of the NAFTA. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in T.D. 94-4 (adding a new Part 102, Customs Regulations). The marking requirements of these goods are set forth in T.D. 94-1 (interim amendments to various provisions of Part 134, Customs Regulations).

Section 134.1(b) of the interim regulations, defines "country of origin" as
the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin within this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. (Emphasis added).

Section 134.1(j) of the interim regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the interim regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the interim regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish. Part 102 of the interim regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the interim regulations, sets forth the required hierarchy for determining country of origin for marking purposes.

Applying the NAFTA Marking Rules set forth in Part 102 of the interim regulations to the facts of this case, we find that the imported comforter, bedspread and bedding sets are a good of Canada for marking purposes.

Please note, however, that final amendments to the Customs Regulations to implement the provisions of section 334 of the Uruguay Round Agreements Act regarding the country of origin of textile and apparel products will affect your products. The regulations govern the determination of the country of origin of imported textile and apparel products for purposes of laws enforced by the Customs Service. The Rules of Origin for Textile and Apparel Products published as T.D. 95-69 effective October 5, 1995, 60 Fed. Reg. 46188 are to be applied to goods entered, or withdrawn from warehouse for consumption on or after July 1, 1996. Section 102.21(c)(2) of this regulation requires a specific tariff classification change set out in Section 102.21(e). For all the above products, the country of origin is the country in which the fabric comprising the good was formed by a fabric-making process. The country of origin for all the products included in this request would be Pakistan when entered or withdrawn from warehouse for consumption on or after July 1, 1996.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave., NW, Franklin Court, Washington, DC 20229.

Sincerely,

Roger J. Silvestri
Director

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