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NY R00801




September 29, 2004

CLA-2-94:RR:NC:TA:349 R00801

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.8505; 9404.90.9505

Mr. Richard Loh
The Ploh Group Pte. Ltd.
391A Orchard Road
#12-02 Ngee Ann City, Tower A
Singapore 238873

RE: The tariff classification, status under the United States-Singapore Free Trade Agreement (SFTA) and country of origin determination for pillows, comforters and featherbeds; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Loh:

This is in reply to letter dated September 8, 2004, requesting a classification, status under the SFTA and country of origin determination for pillows, comforters and featherbeds which will be imported into the United States.

FACTS:

The subject merchandise consists of pillows, comforters and featherbeds. You submitted photographs of the items. The outer shells will be made from a 100 percent cotton woven down proof fabric. They will be filled with white goose down, grey duck down and/or a feather blend in varying weights. The edges of the pillows, comforters and featherbeds will contain piping. The comforters and featherbeds will be quilted. You have proposed two manufacturing scenarios. The manufacturing operations for the pillows, comforters and featherbeds are as follows:

Scenario 1:
CHINA:
-cotton fabric is woven.
-fabric is shipped to Singapore.

SINGAPORE:
-fabric is cut and sewn creating shells for the pillows, comforters and featherbeds. Piping is inserted in the edge seams. -shells are filled with down or a down and feather blend and sewn closed. -pillows, comforters and featherbeds are packed and shipped.

Scenario 2
GERMANY:
-cotton fabric is woven.
-fabric is shipped to Singapore.

SINGAPORE:
-fabric is cut and sewn creating shells for the pillows, comforters and featherbeds. Piping is inserted in the edge seams. -shells are filled with down or a down and feather blend and sewn closed. -pillows, comforters and featherbeds are packed and shipped.

ISSUE:

What are the classification, eligibility under SFTA and country of origin for 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 mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 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 5.3 percent ad valorem.

The applicable subheading for the 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 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 general rate of duty will be 12.8 percent ad valorem.

The applicable tariff provision for the featherbeds will be 9404.90.9505, HTSUSA, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other with outer shell of cotton. The general rate of duty will be 7.3 percent ad valorem.

The pillows and featherbeds fall within textile category designation 369 and 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.

SFTA ELIGIBILITY:

General Note 25(b), HTSUS, sets forth the criteria for determining whether a good is originating under the SFTA. General Note 25(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, goods imported into the customs territory of the United States are eligible for treatment as originating goods of a SFTA country under the terms of this note only if they–

(i) were wholly obtained or produced entirely in the territory of Singapore or of the United States, or both;

(ii) are goods that, in their condition as imported, are enumerated in subdivision (m) of this note and imported from the territory of Singapore; or

(iii) have been transformed in the territory of Singapore or of the United States, or both, so that each nonoriginating material:

(A) undergoes an applicable change in tariff classification set out in subdivision (o) of this note as a result of production occurring entirely in the territory of Singapore or of the United States, or both; or

(B) if no change in tariff classification is required, the good otherwise satisfies the applicable requirements set forth in such subdivision (o).

For heading 9404, HTSUSA, the appropriate subdivision (o) rule 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, 5512 through 5516 or subheading 6307.90.

When the cotton fabric leaves China or Germany, it is classified in heading 5208 or 5209, HTSUSA, depending on the weight. As fabrics of headings 5208 and 5209, HTSUSA, are excepted from meeting the tariff change to subheading 9404.90, HTSUSA, non-originating material from China or Germany does not undergo the requisite change in tariff classification. The merchandise does not qualify for preferential treatment under the SFTA because none of the above requirements are met.

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 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.

Subheadings 9404.90.85 and 9404.90.95 are included in paragraph (e)(2) however, goods classified in those subheadings as of cotton or which consist of fiber blends containing 16 percent or more by weight cotton are excepted from paragraph (e)(2). As the fabrics comprising the pillows, comforters and featherbeds are formed in a single country, that is, China in Scenario 1 and Germany in Scenario 2, as per the terms of the tariff shift requirement, country of origin is conferred in China for Scenario 1 and Germany for Scenario 2.

HOLDING:

The country of origin of the pillows, comforters and featherbeds in Scenario 1 is China. The country of origin of the pillows, comforters and featherbeds in Scenario 2 is Germany. Based upon international textile trade agreements products of China falling within textile category designation 362 are subject to quota and the requirement of a visa. The merchandise does not qualify for preferential treatment under the SFTA.

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs and Border Protection, 1300 Pennsylvania Ave. N.W., (Mint Annex), Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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