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NY D81079




September 1, 1998

CLA-2-RR:NC:TA:349 D81079

CATEGORY: CLASSIFICATION

Mr. Joseph Berardy
DBI-Hawaii, Inc. dba
South Seas Mercantile & Trading Company
720 Iwilei Road, Suite 201
Honolulu, HI 96817

RE: Classification and country of origin determination for a silk pillow cover; 19 CFR 102.21(c)(4)

Dear Mr. Berardy:

This is in reply to your letter dated August 3, 1998, requesting a classification and country of origin determination for a pillow cover which will be imported into the United States.

FACTS:

The subject merchandise is a pillow cover. The outer shell of the cover is made from a white 100 percent silk woven fabric. The face of the cover features a dark green appliqued design. The back panel of this approximately 19 inch square cover is plain. The face side contains a thin layer of polyester filling and a light backing fabric made from 65 percent polyester and 35 percent cotton. The face is hand quilted and the quilting follows the outline of the silk applique. A silk piping cord is inserted in the edge seams. There is a zippered opening along one edge of the cover. The manufacturing operations for the pillow cover are as follows:

Thailand:
-Silk fabrics for the outer shell, applique and piping woven.

Philippines:
-Polyester fill is made.
-65 percent polyester and 35 percent cotton fabric is woven. -Fabrics are cut, sewn, quilted and assembled into the pillow cover.

ISSUE:

What is the classification and country of origin for the subject merchandise?

CLASSIFICATION:

The applicable subheading for the appliqued pillow cover will be 6304.99.6030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: other: containing 85 percent or more by weight of silk or silk waste. The rate of duty will be 5.1 percent ad valorem.

The pillow cover falls within a subheading that is not assigned a textile category designation. Textile categories are the result of international bilateral agreements which are subject to renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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

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.

Accordingly, as the fabrics comprising the pillow cover are formed in more than one country, 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; 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 and heading 6304, HTSUSA, is excepted from provision (ii), Section 102.21 (c)(3) is inapplicable.

Section 102.21 (c)(4) states, "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 a pillow cover the most important manufacturing process occurs at the time of fabric making. Although the fabrics for the subject cover are formed in more than one country, the silk outer shell fabric is more important than the other fabrics. The silk fabric forms the pillow cover and the decorative piping and applique work. While the other fabrics serve a purpose, they are not as significant as the silk shell fabric.

In the case of the subject pillow cover, the weaving of the silk shell fabric constitutes the most important manufacturing process. Accordingly, the country of origin of the pillow cover is Thailand.

HOLDING:

The subject silk pillow cover is classified in subheading 6304.99.6030, HTSUSA, which provides for other furnishing articles, not knit or crocheted, of silk.

The country of origin of the pillow cover is Thailand. Based upon international textile trade agreements products of Thailand within the above subheading are not subject to quota or visa requirements.

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.

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 John Hansen at 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

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