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NY L85619




July 5, 2005

CLA-2-63:RR:NC:TA:349 L85619

CATEGORY: CLASSIFICATION

TARIFF NO.: 6301.10.0000; 9404.90.8040; 9404.90.9522; 9802.00.8068

Ms. Marilyn-Joy Cerny
Cerny Associates, P.C.
P.O. Box 102
Brewster, NY 10509

RE: The tariff classification of unfinished electric blanket/throws and mattress pads from China

Dear Ms. Cerny:

In your letter dated June 14, 2005 you requested a classification ruling on behalf of Sunbeam Products, Inc.

You submitted samples of an unfinished electric mattress pad and a finished electric blanket. The throw-sized blanket will be unfinished at time of import. Both the electrically heated pad and blanket contain electric wire that was made in the United States and exported to China in continuous lengths. In China two pieces of nonwoven fabric are sewn together creating multiple channels. The U.S. wire is cut to the proper length, inserted into and wound through these channels. To make the 50 x 60 inch blanket, this wire and nonwoven fabric assembly is inserted between two pieces of a polyester knit fleece fabric. Self-fabric piping is added and the blanket is sewn together around the edges with several inches left unfinished along one end. Sixteen tack stitches are spaced over the surface of the blanket to secure the layers together. After importation electrical connectors are attached to the ends of the wire and secured to the blanket, the unfinished end is sewn closed and a thermostatic controller is added.

The unfinished electrically heated mattress pad will be imported in two versions. The face of style M1 will be made from a 50 percent polyester and 50 percent cotton woven fabric while the face of style M2.5 will be made from 100 percent cotton woven fabric. The face fabric is quilted to a layer of polyester batting. A knit man-made fiber skirt and the wire and nonwoven fabric assembly are sewn to the quilted panel. The elasticized skirt is used to hold the pad to the mattress. A 24-inch long section of one end is left open and unfinished. After importation electrical connectors are attached to the ends of the wire and secured to the pad, the unfinished end is sewn closed and a thermostatic controller is added.

The General Rules of Interpretation (GRI) govern classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Based on the general appearance of the submitted samples and the stated finishing operations, the unfinished mattress pad and blanket have the essential character of the finished article and will be classified as such.

The applicable subheading for the electric blanket will be 6301.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for blankets and traveling rugs: electric blankets. The duty rate will be 11.4 percent ad valorem.

The applicable subheading for the style M2.5 mattress pad will be 9404.90.8040, HTS, 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 mm or applique work other. The duty rate will be 4.4 percent ad valorem.

The applicable subheading for the style M1 mattress pad will be 9404.90.9522, HTS, 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: other... with outer shell of man-made fibers. The duty rate will be 7.3 percent ad valorem.

You have also requested a ruling on whether the United States origin wire qualifies as a United States fabricated component for purposes of subheading 9802.00.8068, HTSUSA. Subheading 9802.00.80, HTSUSA, provides a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which were exported in condition ready for assembly without further fabrication, have not lost their physical identity in such articles by change in form, shape or otherwise, and have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubrication, and painting.

All three requirements of subheading 9802.00.80, HTSUSA, must be satisfied before a component may receive a duty allowance. An article entered under this tariff provision is subject to duty upon the full value of the imported assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of Section 10.24, Customs Regulations (19 C.F.R. 10.24).

Section 10.14(a), Customs Regulations (19 C.F.R. 10.14(a)), states that the components must be in a condition ready for assembly without further fabrication at the time of their exportation from the United States to qualify for the exemption. Components will not lose their entitlement to the exemption by being subjected to operations incidental to the assembly either before, during, or after their assembly with other components. Section 10.16(a) Customs Regulations (19 C.F.R. 10.16(a)) provides that the assembly operation performed abroad may consist of any method used to join or fit together solid components, such as welding, soldering, riveting, force fitting, gluing, laminating, sewing, or the use of fastener. Additionally, Section 10.16(b)(6) specifically states that cutting wire to length is an operation that is incidental to the assembly process.

The electric wire is cut to the necessary length and assembled by inserting and winding it through the channels in the nonwoven fabrics. As noted above, the cutting of the wire to length is an operation that is incidental to the assembly. The wire has not lost its physical identity nor has it been advanced in value or improved in condition abroad except by being assembled. The cutting to length and assembling of the electric wire to the foreign fabric are acceptable operations for the purposes of reduced duty treatment in heading 9802. Therefore, the electric blankets and mattress pads may enter under subheading 9802.00.8068, HTSUSA, with allowances in duty for the cost or value of the U.S. produced electric wire, upon compliance with the documentary requirements of 19 C.F.R. 10.24.

The electric blanket falls within textile category designation 666. The style M1 mattress pad falls within textile category designation 666 while the style M2.5 mattress pad falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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,

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