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NY F83676




March 23, 2000

CLA-2-RR:NC:TA:349 F83676

CATEGORY: CLASSIFICATION

Ms. Flora Yee
Williams-Sonoma, Inc.
100 North Point Street
San Francisco, CA 94133

RE: Classification and country of origin determination for a patchwork quilt; 19 CFR 102.21(c)(5)

Dear Ms. Yee:

This is in reply to your letter dated February 14, 2000, sent by facsimile on February 28, 2000, requesting a classification and country of origin determination for patchwork quilts which will be imported into the United States.

FACTS:

The subject merchandise consists of patchwork quilts. You have submitted a representative sample and patchwork design layouts for the different quilt sizes. The quilts which are referred to as "haberdashery" quilts, are comprised of a patchwork top panel, back panel and a filling made from a 100 percent cotton batting. Quilt stitching extends through all three layers. The back panel is made from a 100 percent cotton woven fabric. The patchwork panel is composed of eleven different fabrics that are cut in a variety of shapes and sizes. Each size quilt will contain a different number and arrangement of fabric patches. The number of patches in the design layouts range from 58 to 82 patches. Four of the fabrics used in the top panel will be 100 percent cotton. The other fabrics consist of various blends of acrylic, polyester, cotton, wool, nylon and rayon. Two of these fabrics are in chief weight wool while the other five are in chief weight man-made fibers. The chief weight man-made fiber fabric patches exceed the other fabrics in both quantity and surface area covered. Several patches in each fiber content have been embroidered. The quilts will be imported in twin, queen, king and California king sizes.

The manufacturing operations for the patchwork quilts are as follows:

Italy:
-five chief weight man-made fiber fabrics are woven. -two chief weight wool fabrics are woven. -fabrics are shipped to China.

China:
-cotton fabrics are woven.
-cotton batting is formed.
-fabrics are cut, sewn and assembled into a quilt. -quilts are packed and shipped.

ISSUE:

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

CLASSIFICATION:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 9404, HTSUSA, provides for among other things, articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted with any material. The Explanatory Notes to heading 9404, HTSUSA, include mattresses, quilts and bedspreads as examples of articles of bedding and similar furnishing. The instant patchwork quilts are made from a combination of textile materials. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The patchwork side is usually the component that conveys the essential character of a patchwork quilt. The chief weight man-made fiber patches far exceed the other fabric patches in both number and size and provide the essential character of this patchwork quilt

The applicable subheading for the patchwork quilts will be 9404.90.8522, HTSUSA, which provides for mattress supports; 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: other: quilts, eiderdowns, comforters and similar articles with an outer shell of man-made fibers. The rate of duty will be 13.5 percent ad valorem.

The patchwork quilts fall within textile category designation 666. 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

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

Accordingly, as the fabrics comprising the patchwork quilts are not formed in a single 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 subheading 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 determining the origin of a patchwork quilt, it was stated in Headquarters Ruling Letter (HQ) 959547 dated August 22,1996 that "It is the belief of this office that in the case of the subject merchandise the most important manufacturing process occurs at the time of the formation of the outer shell fabric. It is the outer shell fabric which in essence, identifies the merchandise, and thus creates its saleability." The shell fabrics for the instant quilts are sourced in more than one country. As no one fabric is more important than the other, a single country of origin determination cannot be made based on Section 102.21(c)(4).

Paragraph (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 quilts, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, China.

HOLDING:

The subject patchwork quilts are classified in subheading 9404.90.8522, HTSUSA, which provides for other quilts, eiderdowns, comforters and similar articles with an outer shell of man-made fibers.

The country of origin of the patchwork quilts 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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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