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NY G84783




January 10, 2001

CLA2-RR:NC:TA:349 G84783

CATEGORY: CLASSIFICATION

Ms. Rachel Roper
New Zealand Trade Development Board
New Zealand Consulate General
12400 Wilshire Boulevard, Suite 1120
Los Angeles, CA 90025

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

Dear Ms. Roper:

This is in reply to your letter dated December 8, 2000, on behalf of Fibretech New Zealand Ltd., requesting a classification and country of origin determination for pillows, duvets and mattress pads which will be imported into the United States.

FACTS:

The subject merchandise consists of two pillows, two duvets or comforters and a mattress pad or underlay. You submitted small representative samples of these items. The first item is the "Quilted Wool Polyester Pillow". The outer shell of the pillow is made from a 100 percent cotton woven fabric. Quilted to this down-proof fabric is a thin batt of wool fibers that is referred to as lofted New Zealand wool. The pillow is stuffed with a loose fill consisting of 50 percent wool and 50 percent polyester fibers. The second pillow, "Wool and Down Pillow", has the same 100 percent cotton outer shell and it is filled with a blend of 60 percent wool and 40 percent down.

The first duvet or comforter is referred to as "Duvet Wool and Down Inner". The outer shell is made from the 100 percent cotton down-proof fabric and it is stuffed with a loose fill consisting of a blend of 60 percent down and 40 percent wool. You have indicated that this fill may be changed to a 50 percent down and 50 percent wool blend in the future. In either blend, the essential character of this duvet is imparted by the down stuffing. The other duvet, "Wool Duvet Inner", is made with the same down-proof cotton outer shell. It is filled with a lapped batt of wool fibers also referred to as lofted wool. This fill will be available in different weights. The duvet is quilted through all three layers. The last item, "Wool Underlay", is a mattress pad. The top layer is made from a 100 percent wool sliver knit fabric and the bottom layer is made from the cotton down-proof fabric. The two layers are quilted together and the channels are stuffed with a loose fill of wool fibers. For the purpose of this ruling it is assumed that the duvets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

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

CHINA:
-cotton down-proof fabric is woven.
-down fill is collected.
-fabric and down are shipped to New Zealand.

TAIWAN:
-polyester fiber is created.
-fiber is shipped to New Zealand.

NEW ZEALAND:
-wool fibers are collected.
-wool pile fabric (sliver knit) is formed. -wool is lapped into fiber batts.
-wool and polyester fill is blended.
-down and wool fill is blended.
-cotton fabric and wool batt is quilted (quilted pillow and quilted duvet). -cotton fabric and sliver knit fabrics are quilted. -components are cut to size.
-underlay is stuffed and edges are finished. -edges of quilted wool duvet are finished. -pillows are sewn, stuffed and finished.
-down/wool duvet is sewn, stuffed, quilted and finished. -pillows, duvets and underlay are packed and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the "Quilted Wool Polyester Pillow" and the "Wool and Down Pillow" will be 9404.90.1000, Harmonized Tariff Schedule of the United States Annotated (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: pillows, cushions and similar furnishings: of cotton. The rate of duty will be 5.5 percent ad valorem.

The applicable subheading for the "Wool Duvet Inner" comforters will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 millimeters or applique work quilts eiderdowns, comforters and similar articles. The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the "Wool and Down Duvet Inner" comforters will be 9404.90.8505, 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: other: quilts eiderdowns, comforters and similar articles: with outer shell of cotton. The rate of duty will be 13.3 percent ad valorem.

The applicable subheading for the "Wool Underlay" will be 9404.90.9536, 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: other: with outer shell of other textile materials: other. The rate of duty will be 9.5 percent ad valorem.

The two pillows fall within textile category designation 369, the two duvets fall within textile category designation 362 and the wool underlay falls within textile category designation 899. 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

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 submitted pillows and duvets are made from a fabric shell and loose fills made from wool and polyester fiber blends, wool fiber and down blends or a layer of lofted wool. As the fabric comprising the pillows and duvets was formed in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin of the pillows and duvets is conferred in China. The wool underlay is made from a knit pile fabric, woven cotton fabric and a loose wool fill. Accordingly, as the fabrics that comprise the underlay are formed in more than one country, Section 102.21(c)(2) is inapplicable for that item.

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 underlay is not knit to shape 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 "Wool Underlay", the most important manufacturing process occurs at the time of fabric making. 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). In the case of the subject underlay or mattress pad, the fabric making process of the outer fabric shell constitutes the most important manufacturing process. It is the shell which actually forms the merchandise. The outer shell of the underlay consists of two fabrics that were sourced in more than one country. For the instant underlay, it is our opinion that the sliver knit wool pile fabric is more important than the cotton backing. The wool pile fabric provides additional warmth, cushioning and comfort. Accordingly, the fabric making process in New Zealand, where the sliver knit shell fabric is formed, constitutes the most important manufacturing process and the country of origin for the instant underlay is New Zealand.

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 filled with wool are classified in subheading 9404.90.8020, HTSUSA, which provides for quilts, eiderdowns, comforters and similar articles, of cotton. The submitted duvets that are filled with a blend of down and wool are classified in subheading 9404.90.8520, HTSUSA, which provides for other quilts, eiderdowns, comforters and similar articles with an outer shell of cotton. The subject underlay is classified in subheading 9404.90.9536, HTSUSA, which provides for other articles of bedding and similar furnishing.

The country of origin of the pillows and duvets is China. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The country of origin of the wool underlay is New Zealand.

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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