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NY E89175




November 19, 1999

CLA-2-RR:NC:TA:349 E89175

CATEGORY: CLASSIFICATION

Ms. Kathleen Marie Allen
Crescent Moon Duvets
2920 Schram Road
Kelwona, B.C. V1P 1K2
Canada

RE: Classification and country of origin determination for duvets, mattress pads, pillows and bags; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

Dear Ms. Allen:

This is in reply to your letter dated October 22, 1999, requesting a classification and country of origin determination for duvets, mattress pads, pillows and bags which will be imported into the United States.

FACTS:

The subject merchandise consists of duvets, mattress pads, pillows and the draw string bag that will be used as packaging. You submitted small representative samples of the duvet, pad and pillow and an actual sample of the bag. The outer shell of the duvet, pad and pillow and the bag will be made from a 100 percent cotton woven fabric. The duvets, mattress pads and pillows are filled with a batting fabric made from a blend of 70 percent llama hair and 30 percent wool. The mattress pads and duvets are quilted. The mattress pads have elastic bands at the corners to keep the pads in place on the bed. The duvets, mattress pads and pillows will be made in standard bedding sizes. The edges of the pillows are finished with satin piping. The representative samples of the duvets and mattress pads do not contain any embroidery, lace, braid, edging, trimming, piping or applique work and for the purpose of this ruling it is assumed that the standard sizes will not contain any of these features. The duffel shaped drawstring bag is approximately 13 inches in diameter and 27 inches long. It is printed with your company's logo and information about the products. Although you have stated that this bag will be used as the packaging for the duvets, mattress pads and pillows, the bag is not the usual class or kind of packing used for these items. The bag is similar to a laundry bag and will be classified as such.

The manufacturing operations for the duvets, mattress pads, pillows and bags are as follows:

China:
-shell fabric for the duvets, mattress pads and pillows is woven and finished. -fabric for the drawstring bag is woven and finished. -fabrics are shipped to Canada.

Canada:
-llama hair and wool are processed.
-batting fabric is formed.
-elastic bands, satin piping and drawstring cord are made. -fabrics are cut to specific sizes.
-duvets, mattress pads and pillows are assembled. -duvets and mattress pads are quilted.
-drawstring bags are made.
-products are packed for shipment.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the pillows 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 5.6 percent ad valorem.

The applicable subheading for the duvets 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 4.7 percent ad valorem.

The applicable subheading for the mattress pads will be 9404.90.8040, 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... other. The general rate of duty will be 4.7 percent ad valorem.

The applicable subheading for the drawstring bag will be 6307 90.9989, HTSUSA, which provides for other made up articles, including dress patterns: other: other: other. The general rate of duty will be 7 percent ad valorem.

The duvets fall within textile category designation 362. The pillows and mattress pads fall within textile category designation 369. The drawstring bag is classified under a subheading that is not assigned a textile category designation. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment.

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.

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 bag is made from fabric and a cord. As the fabric comprising the drawstring bag is formed in a single country, that is, China, as per the terms of the tariff shift requirement, the country of origin of the drawstring bag is conferred in China. The subject duvets, mattress pads and pillows are made from a shell fabric and a filling fabric. Accordingly, as the fabrics comprising the duvets, mattress pads and pillows are formed in more than one country, Section 102.21(c)(2) is inapplicable for those items.

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 duvets, mattress pads and pillows are 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 duvets, mattress pads and pillows, the fabric making process of their 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 outer shell of the duvets, mattress pads and pillows is formed, constitutes the most important manufacturing process. Therefore, the country of origin of the subject duvets, mattress pads and pillows is China.

HOLDING:

The subject pillows are classified in subheading 9404.90.1000, HTSUSA, which provides for pillows, cushions and similar furnishings, of cotton. The subject duvets are classified in subheading 9404.90.8020, HTSUSA, which provides for other quilts, eiderdowns, comforters and similar articles, of cotton. The subject mattress pads are classified in subheading 9404.90.8040, HTSUSA, which provides for articles of bedding and similar furnishing, of cotton. The subject drawstring bags are classified in subheading 6307.90.9989, HTSUSA, which provides for other made up articles.

The country of origin of the duvets, mattress pads, pillows and drawstring bags 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 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 John Hansen at 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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