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NY D83416




November 18, 1998

CLA-2-RR:NC:TA:349 D83416

CATEGORY: CLASSIFICATION

Mr. David Pentland
Carson Customs Brokers (USA) Inc.
Unit 8, 1 - 14th Street
Blaine, WA 98230

RE: Classification and country of origin determination for a pillow and comforter; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

Dear Mr. Pentland:

This is in reply to your letter dated September 21, 1998, received by this office on October 26, 1998, requesting a classification and country of origin determination for a pillow and comforter which will be imported into the United States.

FACTS:

The subject merchandise consists of a wool filled pillow and comforter. The pillow is made in standard and queen sizes while the comforter is made in twin, full, queen and king sizes. The outer shell of both the pillow and comforter are made from a 100 percent cotton woven fabric. The pillow has a zipper closure at one end and it is stuffed with a loose fill consisting of wool fibers. The comforter is filled with a wool batting fabric and it is stitched through every 16 inches. The edges of the comforter are finished with a strip of binding fabric or capping. The manufacturing operations for the pillow and comforter are as follows:

CHINA:
- cotton fabric is woven and shipped to Canada.

NEW ZEALAND:
- wool fibers are processed,
- loose wool fill for the pillow is shipped to Canada, - wool batting fabric is formed and shipped to Canada.

CANADA:
- cotton fabric is cut and sewn, forming a pillow shell with a zipper at one end,
- the pillow shell is stuffed with the loose wool filling. - cotton fabric and batting fabric are cut to specific sizes for the comforter,
- comforter is assembled and the edges are sewn, - comforter is stitched together every 16 inches, - pillow and comforter are inspected and packed for export.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton. The general rate of duty will be 5.7 percent ad valorem.

The applicable subheading for the comforter will be 9404.90.8020, HTSUSA, which provides for articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdowns, comforters and similar articles. The general rate of duty will be 4.8 percent ad valorem.

The pillow falls within textile category designation 369 and the comforter falls within textile category designation 362. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent 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

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 pillow is made from a fabric shell and a loose fill. As the fabric comprising the pillow is formed in a single country, that is, China, as per the terms of the tariff shift requirement, the country of origin of the pillow is conferred in China. The subject comforter is made from a shell fabric and a batting fabric. Accordingly, as the fabrics comprising the comforter are formed in more than one country, Section 102.21(c)(2) is inapplicable for the comforter.

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 comforter is not knit and heading 9404.90, 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 the subject comforter, the fabric making process of the comforter's outer shell constitutes the most important manufacturing process. It is the outer shell which actually forms the merchandise. Moreover, basing the country of origin determination on the fabric making process as opposed to the assembly process carries out the clear intent of Section 334 as expressed in Section 334 (b)(2) and Part 102.21(c)(3)(ii). Accordingly, the fabric making process in China, where the fabric for the comforter's outer shell is formed, constitutes the most important manufacturing process. Therefore, the country of origin of the subject comforter is China.

HOLDING:

The subject pillow is classified in subheading 9404.90.1000, HTSUSA, which provides for pillows, cushions and similar furnishings, of cotton. The subject comforter is classified in subheading 9404.90.8020, HTSUSA, which provides for other quilts, eiderdowns, comforters and similar articles, of cotton.

The country of origin of the pillow and comforter is China. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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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