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HQ 959779




October 24, 1996
CLA-2 RR:TC:TE 959779 jb

CATEGORY: CLASSIFICATION

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

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

Dear Ms. Cumins:

This is in reply to your letter dated September 9, 1996, on behalf of your client, Notra Trading Inc., requesting classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) and a country of origin determination for a quilted bedspread which will be imported into the United States. Our New York office issued to you New York Ruling Letter (NY) A87397, dated September 17, 1996, addressing the proper classification for the subject merchandise. Accordingly, this letter will address only the proper country of origin for the subject merchandise. A sample was submitted to this office for examination and will be returned under separate cover.

FACTS:

The merchandise at issue consists of a quilted bedspread featuring a floral pattern on the top panel and hemming all around the four edges of the bedspread. The merchandise is comprised of a top panel made of either 100 percent polyester woven fabric or 70 percent cotton and 30 percent polyester woven fabric, a back panel made of a non-woven man-made fiber fabric, and a polyester filler. Quilt stitching extends through all of the three layers.

The manufacturing operations are as follows:

PAKISTAN

- fabric for top panel is formed.

MEXICO

- fabric for bottom panel is formed;
- polyester fill is formed.
. - fabrics for top and bottom panels are cut; - polyester fill is stuffed into shell;
- sewing;
- quilting;
- finishing.

LAW AND ANALYSIS:

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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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":

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 a quilted bedspread classifiable in subheading 9404.90, HTSUS. As the fabric making process for the subject merchandise occurs in more than one country, that is, Pakistan and Mexico, Section 102.21(c)(2) is inapplicable.

Section 102.21(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;

(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 single country, territory, or insular possession in which the good was wholly assembled.

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

Section 102.21(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 process occurs at the time of the fabric making. As the fabric for this merchandise is sourced in more than one country, and no one fabric is more important than the other, the country of origin cannot be readily determined based on the fabric making process. Accordingly, paragraph (c)(4) is not applicable.

Section 102.21(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 country of origin is conferred in the last country in which an important assembly or manufacturing process occurred, that is, Mexico.

HOLDING:

The country of origin of the subject quilted bedspread is Mexico.

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, 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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