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NY B84197




April 17, 1997

CLA-2-RR:NC:TA:352 B84197

CATEGORY: CLASSIFICATION

Ms. Marianne Miranda
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: Classification and country of origin determination for small pillows; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Miranda:

This is in reply to your letter dated April 7, 1997, requesting a classification and country of origin determination for two small pillows which will be imported into the United States.

FACTS:

The subject merchandises consist of the following samples:

1. Style number CC42897 is a small square-shaped pillow made of 100 percent velveteen cotton fabric with fiber filling. The decorative piping around the edges is made of metalized yarn cabled together. On one side of the pillow is an embroidered Christmas tree. The pillow measures approximately 9" x 9".

2. Style number 42891D is a small rectangular-shaped pillow made of 100 percent velveteen cotton fabric with fiber filling. The decorative piping around the edges is made of metalized yarn cabled together. Embroidered on one side, in gold metallic yarns, are the words "Merry Christmas". The pillow measures approximately 10 1/2" x 7".

These pillows are primarily decorative in nature and are not of a size or construction which makes them suitable to support the head and neck like a traditional pillow.

The manufacturing operations for the small pillows are as follows: The rolls of fabric were woven in Hong Kong and then shipped to the Philippines where the remainder of the manufacturing processes were performed. After arrival in the Philippines the fabric will be cut into the size and shape of the pillow shells and embroidered with the requisite motif on one surface. The pillows are stitched on three sides and stuffed with fiber filling. After stuffing the last seam is sewn shut and cabled cord piping is attached along all four edges of the pillows. The metallic cord piping, the thread for sewing and for the embroidery, and the stuffing used in the manufacture of these pillows were all produced in the Philippines.

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the two small pillows will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

COUNTRY OF ORIGIN - 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 materials 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) in pertinent part 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":

HTSUS Tariff shift and/or other requirements

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.

As the fabric is formed in a single country, that is, Hong Kong, as per the terms of the tariff shift requirement or rules specified for subheading 6307.90, HTS, country of origin is conferred in Hong Kong.

HOLDING:
The country of origin of the small pillows is Hong Kong. The pillows are classifiable in subheading 6307.90.9989, HTS, with a duty rate of 7 percent ad valorem.

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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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