United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J88605 - NY J88657 > NY J88628

Previous Ruling Next Ruling
NY J88628




September 12, 2003

CLA-2-RR:NC:TA:349 J88628

CATEGORY: CLASSIFICATION

Ms. Jill Simmons
International Trade Consultants, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: Classification and country of origin determination for comforters; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

Dear Ms. Simmons:

This is in reply to your letter dated August 25, 2003, requesting a classification and country of origin determination for comforters which will be imported into the United States. This request is made on behalf of Sabtex N.Y. Ltd.

FACTS:

The subject merchandise consists of infant’s comforters. You submitted samples of three comforters. They are referred to as Child of Mine girl’s comforter (sample 01), Child of Mine boy’s comforter (sample 02) and Child of Mine neutral comforter (sample 03). The outer shells of the comforters are made from 100 percent cotton woven fabrics. The fabrics are printed with various animals and colorful designs. The comforters are filled with a polyester batting fabric and quilted through all three layers. They measure approximately 33 x 44 inches. Sample 01 features appliqued and embroidered giraffes and a 1.25-inch ruffle inserted in the edge seam. Sample 02 has a small stuffed and embroidered lion cub’s head applique and the edge is finished with a strip of binding fabric. Sample 03 features appliqued and embroidered bears and the edge is finished with a strip of binding fabric.

The manufacturing operations for the comforters are as follows:

PAKISTAN:
-cotton fabric is woven and bleached.
-fabric is either dyed, printed and shrunk or printed and shrunk. -fabric is shipped to India.

INDIA:
-polyester batting fabric is formed.
-cotton fabrics are cut/sewn/decorated forming comforter shells. -batting is cut to size and stuffed into the comforter shells. -comforters are sewn closed and quilted.
-comforters are packaged and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the comforters will be 9404.90.8505, 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: other: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The duty rate will be 13 percent ad valorem.

The comforters fall within textile category designation 362. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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 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.

Subheading 9404.90.85 is included in paragraph (e)(2) however, goods classified in that subheading which consist of fiber blends containing 16 percent or more by weight cotton are excepted from paragraph (e)(2). The comforters are made from a shell fabric and a batting fabric. As the fabrics comprising the comforters are formed in more than one 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 comforter 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 the case of the subject merchandise, 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 comforters, the fabric making process of the outer shell constitutes the most important manufacturing process. Accordingly, the fabric making process in Pakistan, where the fabric for the outer shell is formed, constitutes the most important manufacturing process and the country of origin for the comforters is Pakistan.

HOLDING:

The country of origin of the comforters is Pakistan. Based upon international textile trade agreements products of Pakistan are not subject to quota or visa restrictions.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: