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HQ 965696

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September 18, 2002

CLA-2 RR:CR:TE 965696 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522

Mrs. Alice Wagner
Tower Group International Inc.
128 Dearborn Street
Buffalo, N.Y. 14207

RE: Classification, Status under the North American Free Trade Agreement and Country of Origin Determination for a Comforter, Comforter Set, and Bed-in-a-Bag Set; General Note 12; Appendix to Part 181, Part II, Section 4(8); Self Produced Materials; 19 CFR 102.21(d); Sets; 19 CFR 102.21 (c)(1) and (4); 19 CFR 102.19(a); NAFTA Preference Override; CITA Directive Concerning Visa and Quota Reporting for Textiles and Textile Products Entered as Sets (67 FR 12977); Article 509.

Dear Mrs. Wagner:

This letter is in reply to your inquiry dated April 4, 2002, on behalf of your client, Marina Textiles, Inc., in which you request a binding ruling regarding classification, eligibility for North American Free Trade Agreement (NAFTA) preferences and country of origin determination for a comforter, comforter set, and bed-in-a-bag set which will be imported into the United States.

FACTS:

The subject merchandise consists of a comforter (product “5.a”), a comforter set (product “5.b”), and a bed-in-a-bag set (product “5.c”). Samples were not submitted. The comforter set is comprised of a comforter, bed skirt and two pillow shams. The bed-in-a-bag set is comprised of a comforter, bed skirt, pillow shams, pillowcases, flat sheet and fitted sheet. The comforters are filled with a polyester batting fabric and quilted through all three layers. The sheets, shams, pillowcases, skirt portion of the bed skirt and outer shells of the comforter will be made from either a 70 percent polyester and 30 percent cotton woven fabric or a 50 percent polyester and 50 percent cotton woven fabric. The platform section of the bed skirt will be made from a plain bleached fabric. The comforter set and bed-in-a-bag set are each packed for retail sale in vinyl bags in Canada.

In your submission, you describe a single manufacturing scenario for the comforter and two different manufacturing scenarios for the sets. The manufacturing operations are described as follows:

COMFORTER

PAKISTAN:

Polyester and cotton (70/30 or 50/50) fabric is woven, dyed and printed; Fabric is cut into panels and sewn together on three sides forming the comforter shell; Comforter shells are exported to Canada.

CANADA:

Polyester batting fabric is made (batting may also be made in the United States); Shell and batting are joined, fourth side of shell is sewn closed; Comforter is packed and shipped.

MANUFACTURING SCENARIO ONE –

FOR BOTH COMFORTER SET AND BED-IN-A-BAG SET

PAKISTAN:

Polyester and cotton (70/30 or 50/50) fabric is woven, dyed and printed; Fabric is cut into panels and sewn together on three sides forming a comforter shell; Fabric for platform section of the bed skirt is woven and bleached; Fabrics are cut to size and shape;
Components are sewn forming a finished bed skirt and pillow shams in the case of the comforter set and a finished bed skirt, pillow shams, sheets and pillowcases in the case of the bed-in-a-bag set; Comforter shell and finished bedding components are shipped to Canada.

CANADA:

Polyester batting fabric is made (batting may also be made in the United States); Shell and batting are joined, fourth side of shell is sewn closed; Comforter is quilted;
Comforter and bedding set components are packed for retail sale and shipped.

MANUFACTURING SCENARIO TWO –

FOR BOTH COMFORTER SET AND BED-IN-A-BAG SET

PAKISTAN:

Polyester and cotton (70/30 or 50/50) fabric is woven, dyed and printed; Fabric is cut into panels and sewn together on three sides forming a comforter shell; Fabric for platform section of the bed skirt is woven and bleached; - Rolls of fabric and comforter shells are shipped to Canada.

CANADA:

Polyester batting fabric is made (batting may also be made in the United States); Shell and batting are joined, fourth side of shell is sewn closed; Comforter is quilted;
Fabrics for bedding set components are cut to size and shape; Components are sewn forming a finished bed skirt and pillow shams in the case of the comforter set and a finished bed skirt, pillow shams, sheets and pillowcases in the case of the bed-in-a-bag set; Comforter and bedding set components are packed for retail sale and shipped.

ISSUES:

How is the subject merchandise classified?

Is the subject merchandise eligible for the NAFTA preferential duty rate?

What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

I. 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), 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.

The comforter is classifiable under heading 9404, HTSUSA. The bed skirt is classifiable under heading 6303, HTSUS. The pillow shams are classifiable under heading 6304, HTSUS. The sheets and pillowcases are classifiable under heading 6302, HTSUS. Since classification of the submitted merchandise under a single heading cannot be determined by applying GRI 1, we must apply the other GRI.

GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. According to the Harmonized Commodity Description and Coding System Explanatory Notes, the official interpretation of the Harmonized System at the international level, "goods put up in sets for retail sale" refers to goods which:
consist of at least two different articles which are, prima facie, classifiable in different headings;
consist of products or articles put up together to meet a particular need or carry out a specific activity; and
are put up in a manner suitable for sale directly to users without repacking.

The subject sets meet the qualifications of "goods put up in sets for retail sale." The components of the sets consist of different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing a bed and they are packaged for sale directly to users without repacking. Customs has previously held that the comforter is the component that gives a comforter set its essential character. See Headquarters Ruling Letter (HQ) 959813, dated April 10, 1998. Accordingly, both the comforter set and the bed-in-a-bag set are classifiable under heading 9404, HTSUSA.

If the comforter shells are made from 70 percent polyester and 30 percent woven cotton fabric, the sets are classifiable under 9404.90.8522, HTSUS, which provides for: “[m]attress 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 man-made fibers.

If the comforter shells are made of 50 percent polyester and 50 percent cotton, classification is governed by HTSUSA Section XI Note 2(A) and Subheading Note 2(A). Additional U.S. Rule of Interpretation 1(d) states that the principles of Section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. The 50/50 blend comforters will be classified as if they consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. The competing subheadings in this instance are 9404.90.8020, 9404.90.8505 and 9404.90.8522, HTSUSA. Therefore, where the comforters are made from a 50/50 polyester and cotton blend, classification of the sets will fall under subheading 9404.90.8522, HTSUSA. The ad valorem rate of duty is 13.1 percent. The comforters, pillow shams, bed skirts, pillowcases and sheets fall within textile category designation 666.

Nafta Eligibility/Originating Status

The comforter, the comforter set, and the bed-in-a-bag set undergo processing operations in Canada (and possibly in the United States) which are countries provided for under the North American Free Trade Agreement (NAFTA).

General Note 12, HTSUS, incorporates Article 401 of NAFTA into the HTSUSA. General Note 12(a) provides, in pertinent part:

(i) Goods that originate in the territory of a NAFTA party under subdivision (b) of this note and that qualify to be marked as goods of Canada under the terms of the marking rules set forth in regulations issued by the Secretary of Treasury (without regard to whether the goods are marked), when such goods are imported into the customs territory of the United States and are entered under a subheading for which a rate of duty appears in the “Special” subcolumn followed by the symbol “CA” in parentheses, are eligible for such duty rate, in accordance with section 201 of the North American Free Trade Agreement Implementation Act.

Accordingly, the comforter, comforter set and bed-in-a-bag set will be eligible for the “Special” “CA” rate of duty provided they are NAFTA “originating” goods under General Note 12(b), HTSUS, and they qualify to be marked as goods of Canada.

With respect to the “originating” requirement, General Note 12(b) provides in pertinent part:

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as “goods originating in the territory of a NAFTA party” only if --
they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or
they have been transformed in the territory of Canada, Mexico and/or the United States so that –
except as provided in subsection (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or,

Since none of the merchandise at issue is wholly obtained or produced entirely in Canada, it will only qualify as originating goods of Canada if the merchandise has been transformed in Canada such that the non-originating materials undergo the applicable change in tariff classification.

The first question presented is whether all of the items in each set must meet the terms of General Note 12(b), or, whether only the items that impart the essential character to the sets (i.e., the comforters) must meet the terms of General Note 12(b). Customs has consistently held that all the items in the set must meet the terms of General Note 12(b). See HQ 956970, dated December 12, 1994; HQ 559421, dated September 16, 1996; HQ 560081, dated March 13, 1997; HQ 560577, dated August 4, 1997; HQ 560456, dated September 26, 1997; HQ 560992, dated July 6, 1998; and HQ 561326, dated April 26, 1999. Customs decision is consistent with the NAFTA which explicitly requires that each of the non-originating materials used in the production of the good undergo the applicable change in tariff classification.

Therefore, we must ascertain whether the non-originating materials in the subject comforter, comforter set, and bed-in-a-bag set are transformed in Canada pursuant to General Note 12(b)(ii)(A). To qualify under this provision, the non-originating materials must undergo the change in tariff classification set forth in General Note12(t), HTSUSA. The comforter and both sets are classifiable in subheading 9404.90, HTSUSA. The NAFTA rule of origin for subheading 9404.90, HTSUSA, states:

A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 or 5512 through 5516.

COMFORTER (product 5.a)

When the non-originating comforter shells from Pakistan enter Canada, they are classified in heading 6307, HTSUSA. As heading 6307, HTSUSA, is not excepted by subdivision (t), the merchandise undergoes the requisite change in tariff classification and the comforters qualify for NAFTA preference. Accordingly, the comforters will be entitled to the special “CA” duty rate if they qualify to be marked as a good of Canada and if all other NAFTA requirements are met.

“SCENARIO ONE” MANUFACTURING OPERATIONS (products 5.b and 5.c)

Pursuant to the manufacturing operations described above as “Scenario One,” for both the comforter set and the bed-in-a-bag set, non-originating fabric for the platform section of the bed skirt is woven in Pakistan. This fabric, along with other fabrics, is then cut and sewn into the finished bedding articles (i.e., bed skirt and pillow shams for the comforter set and bed skirt, pillow shams, sheets and pillowcases for the bed-in-a-bag set).

No information was provided in your ruling request as to where the fabric for the skirt portion of the bedskirt, pillow shams, sheets and pillowcases was formed. For purposes of this ruling, it is assumed that the fabric for these bedding items was formed entirely in Pakistan.

At the time these finished goods leave Pakistan and are exported to Canada, the bed skirt is classifiable under heading 6303, HTSUS, the pillow shams under heading 6304, HTSUS, and the sheets and pillowcases under heading 6302, HTSUS. As none of these headings are excepted by subdivision (t), each of these bedding items undergoes the requisite change in tariff classification and they qualify for NAFTA preference. As discussed above, the comforter shell also undergoes the requisite change in tariff classification.

Accordingly, pursuant to the “Scenario One” manufacturing operations, each of the items in the two sets will be entitled to the special “CA” duty rate if they qualify to be marked as goods of Canada and if all other NAFTA requirements are met.

“SCENARIO TWO” MANUFACTURING OPERATIONS (products 5.b and 5.c)

Pursuant to the manufacturing operations described above as “Scenario Two,” for both the comforter set and the bed-in-a-bag set, non-originating fabric for the platform section of the bed skirt is woven in Pakistan. This fabric, along with other fabrics, is then shipped to Canada.

At the time the rolls of fabric are exported from Pakistan, it is believed they are classifiable under HTSUS headings 5208 through 5212, 5407, 5408, or 5512 through 5516, which provides for various types of woven fabrics. As these headings are excepted by subdivision (t), it would initially appear that these non-originating materials do not undergo the requisite change in tariff classification.

It is noted, however, that the Appendix to Part 181 of the Customs Regulations (19 CFR Part 181), which sets forth the NAFTA rules of origin regulations, specifies rules for determining whether certain non-originating materials undergo an applicable change in tariff classification when used in self-made goods. The Appendix to Part 181, Part II, Section 4 (“Originating Goods”)(8), states:

For purposes of determining whether non-originating materials undergo an applicable change in tariff classification, a self-produced material may, at the choice of the producer of the good into which the self-produced material is incorporated, be considered as an originating material or non-originating material, as the case may be, used in the production of that good.

On the basis of the foregoing, the producer of the comforter set (“the good”) has the option of identifying the bed skirt, pillow shams, sheets and pillowcases (“the self-produced materials”) as non-originating materials. If this choice is made, the bed skirt (classifiable under heading 6303, HTSUS), the pillow shams (classifiable under heading 6304, HTSUS), and the sheets and pillowcases (classifiable under heading 6302, HTSUS) fall within tariff provisions that are not excepted by the tariff shift rule set forth in subdivision (t). Accordingly, the bed skirt, pillow shams, sheets and pillowcases would be deemed as undergoing the requisite change in tariff classification.

The fact that the bed skirt, pillow shams, sheets and pillowcases are merely packaged together with the originating comforter in Canada does not disqualify either the comforter set or the bed-in-a-bag set from being considered as originating goods. This issue has been addressed in HQ 561326, dated April 26, 1999. In comparing the NAFTA to the United States-Canada Free-Trade Agreement and 19 CFR 102.17, Customs explained that there is no language in General Note 12, HTSUSA, which would disqualify a good from obtaining originating status by virtue of merely having undergone simple packaging or combining operations. Thus, non-originating items may undergo the requisite tariff shift under General Note 12(t), HTSUSA, when packaged in Canada with NAFTA originating items.

Accordingly, pursuant to the “Scenario Two” manufacturing operations, each of the items in the two sets will be entitled to the special “CA” rate of duty if they qualify to be marked as goods of Canada and provided that all other NAFTA requirements are met.

In summary, it is noted that the comforter and each of the bedding items produced pursuant to the manufacturing operations described as “Scenario One” and “Scenario Two,” will be entitled to the special “CA” rate of duty if they qualify to be marked as goods of Canada and provided that all other NAFTA requirements are met.

III. Country of Origin/NAFTA Marking Rules

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 § 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 § 102.21(c)(1) through (5).

Additionally, § 102.21(d) addresses the treatment of sets for country of origin purposes. Section 102.21(d) provides the following:

Where a good classifiable in the HTSUS as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section.

Thus, per the terms of § 102.21(d), the country of origin of each item in each of the sets must be determined separately if there is not a single country of origin for the entire set.

Section 102.21(c)(1) states that “[t]he 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.” Under “Scenario One”, the bed skirt, pillow shams, sheets and pillowcases were wholly obtained or produced in a single country, territory or insular possession. Thus, the country of origin of the bed skirt, pillow shams, sheets and pillowcases under “Scenario One” initially appears to be Pakistan. However, the comforter and the bedding components under “Scenario Two” were not wholly obtained or produced in a single country, territory or insular possession. Accordingly, § 102.21(c)(1) is inapplicable to the comforter and bedding components under “Scenario Two.”

Section 102.21(c)(2) states that “[w]here 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 “[t]he 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 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, 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. The exceptions set forth in the tariff shift rules for goods classifiable under headings 6301 through 6306, and subheading 9404.90, are not applicable in this case because the goods at issue are comprised of fabrics consisting of fiber blends containing 16 percent or more by weight of cotton.

9404.90 Except for goods of subheading 9404.90 provided for in paragraph (e)(2) of this section, 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.2

The bed skirt, pillow shams, sheets and pillowcases, under “Scenario Two”, are comprised of fabrics that are formed in a single country. Therefore, pursuant to § 102.21(c)(2), the country of origin of the bed skirt, pillow shams, sheets and pillowcases, under “Scenario Two”, initially appears to be Pakistan where the fabrics were woven.

As the comforters are comprised of fabrics formed in two different countries, § 102.21(c)(2) is inapplicable for purposes of determining origin for this good.

Section 102.21(c)(3) states that, “[w]here 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 comforters are not knit and subheading 9404.90, HTSUS, is excepted from provision (ii), § 102.21(c)(3) is not determinative of origin for these items.

Section 102.21(c)(4) states, “[w]here 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.”

The fabric making process for the outer shells of the comforters in Pakistan constitutes the most important manufacturing process. Therefore, the country of origin of the subject comforters initially appears to be Pakistan.

However, § 102.19(a) of the Customs Regulations (19 CFR 102.19(a)) provides for a NAFTA override and states as follows:

Except in the case of goods covered by paragraph (b) of this section, if a good which is originating within the meaning of §181.1(q) of this chapter is not determined under §102.11(a) or (b) or §102.21 to be a good of a single NAFTA country, the country of origin of such good is the last NAFTA country in which that good underwent production other than minor processing, provided that a Certificate of Origin (see §181.11 of this chapter) has been completed and signed for the good.

Since we have previously determined that the items in the set are “originating” for purposes of the NAFTA preference rule applicable to the set, it is Customs belief that § 102.19(a) operates as an override for the comforter and each of the items in the sets and all such items are entitled to be marked “CA”.

The assembly of the comforters in Canada meets the requirement that the goods undergo production other than minor processing and therefore the comforter qualifies to be marked “CA”.

Pursuant to the manufacturing operations described as “Scenario One,” the bed skirt, pillow shams, sheets and pillowcases are wholly produced in Pakistan and then exported to Canada where they are packaged together with the finished comforter. Although packing is considered to be a non-qualifying operation under § 102.17 of the Customs Regulations (19 CFR 102.17), the assembly of the comforter in Canada meets the requirement that the good underwent production other than minor processing. Customs has previously stated that as long as one item in the set undergoes production other than minor processing, the remaining items in the set will receive the benefit of the NAFTA override. See HQ 559421, dated September 16, 1996; HQ 560577, dated August 4, 1997; HQ 560456, dated September 26, 1997; and HQ 560992, dated July 6, 1998. Thus, each item in the sets, pursuant to a “Scenario One” manufacturing operation, qualifies to be marked “CA.”

Pursuant to the manufacturing operations described as “Scenario Two,” comforter shells and rolls of fabric are exported from Pakistan to Canada where they are processed and assembled into the finished comforter, bed skirt, pillow shams, sheets and pillowcases. These assembly operations meet the requirement that the goods undergo production other than minor processing and therefore each item in both sets qualifies to be marked “CA”.

As the comforter and each item in both the comforter set and the bed-in-a-bag set have been found to be originating and qualify to be marked “CA,” the comforter and the sets are entitled to the special “CA” duty rate provided that all other requirements of the NAFTA are met.

It is noted that the Committee for the Implementation of Textile Agreements (CITA) has directed Customs to apply applicable quota and visa requirements to textiles and textile products that are classified as components of a set. See 54 FR 35223, dated August 24, 1989, clarifying 53 FR 52765, dated December 29, 1988. CITA recently reconfirmed the previous directive concerning the applicability of visa requirements and quota reporting of textiles and textile products entered as parts of sets under GRI 3 of the HTSUSA. See 67 FR 12977, dated March 20, 2002. The directive states in pertinent part:
all applicable visa and quota requirements will apply for textiles and their products which are classified as parts of a set. The rule applies to all items which, if imported separately, would have required a visa and the reporting of quota.

Customs recognizes that section 204 of the Agricultural Act of 1956, as amended (7 U.S.C. 1854), authorizes the President to limit the importation into the United States of any textiles or textile products and that the authority to supervise and implement all textiles agreements and arrangements negotiated pursuant to 7 U.S.C. 1854 has been delegated to CITA. See Executive Order 11651, 37 FR 4699, dated March 4, 1972.

If the comforters at issue had been imported into the United States separately, they would have qualified as originating goods and to be marked “CA” by operation of the NAFTA override of § 102.19(a). Thus, the country of origin for the comforters is Canada for duty, marking and quota/visa purposes.

However, if the bed skirt, pillow shams, sheets and pillowcases had been imported into the United States separately, they would not have qualified as originating goods and would not receive the benefit of the NAFTA override. Thus, the country of origin of the bed skirt, pillow shams, sheets and pillowcases for duty and marking purposes is Canada, but the country of origin for quota/visa purposes is Pakistan.

HOLDING:

The comforter, the comforter set, and the bed-in-a-bag set are classified under subheading 9404.90.8522, HTSUSA, which provides for: “[m]attress 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 man-made fibers.

By virtue of the comforter and each item in the two sets meeting the applicable tariff shift rule, the comforter, the comforter set, and the bed-in-a-bag set are originating for NAFTA purposes.

By virtue of the NAFTA override in 19 CFR 102.19(a), the comforter and each item in both sets must be marked country of origin Canada in order to receive preferential treatment under the NAFTA as claimed.

The comforter and each of the items in both sets are entitled to the NAFTA “CA” special duty rate which is “Free”. However, since Pakistan is the country of origin for the bedskirt, pillow shams, sheets and pillowcases for quota and visa purposes, they are subject to quota/visa requirements. The applicable textile category code is 666. We note that textile category code 666 has been partially integrated. Accordingly, there are no applicable quota/visa requirements for the products of World Trade Organization (“WTO”) members classified under subheadings 9404.90.8522, 6303.92.2020 and 6304.93.0000, HTSUSA.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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. The Status Report on Current Import Quota (Restraint Levels) is also available on the Customs Electronic Bulletin Board (CEBB) which can be found on the U.S. Customs Service Website at www.customs.treas.gov.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or 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 181.100(a)(2). 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 181 of the Customs Regulations (19 C.F.R. 181). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 181.100(a)(2), 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.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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See also:

• Tariff No.: 6209.20.50 - Babies' garments & clothing acc. nesoi, of cotton, incl. sunsuits & sim app, sets & parts of sets, & diapers, not knitted or crocheted
• Tariff No.: 6303.92.20 - Curtains (including drapes), interior blinds and valances, nesoi, of synthetic fibers, not knitted or crocheted
• Tariff No.: 6304.93.00 - Furnishing articles (excluding those of heading 9404 and other than bedspreads) not knitted or crocheted, of synthetic fibers
• Tariff No.: 9404.90.80 - Arts. of bedding & similar furnishings stuffed or internally fitted w/any material nesoi, of cotton, w/o embroidery/lace/braid/edging,etc
• Tariff No.: 9404.90.85 - Quilts, eiderdowns, comforters and similar articles, not of cotton