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NY 805649

January 13, 1995

CLA-2-63:S:N:N6:349 805649


TARIFF NO.: 6302.31.9050

Ms. Rose Beltran
Alliance Customs Clearance Inc.
100 Oceangate, P-200
Long Beach, CA 90802

RE: The tariff classification of a comforter cover from Malaysia.

Dear Ms. Beltran:

In your letter dated January 5, 1995, on behalf of Springs Industries you requested a classification ruling.

A hunter green comforter cover was submitted to this office. The cover will be made of 100 percent cotton woven fabric. It measures approximately 201.5 centimeters by 216 centimeters. Three edges are sewn and the fourth has an 84 centimeter opening. The opening has a 3 button closure. The fabric is woven and dyed in Indonesia.

In your letter you state that the comforter cover undergoes the following processes in Malaysia:

-cutting to desired specifications
-sewing of fabric on 3-1/4 sides
-button holes are made
-care label is sewn
-packing with cardboard inserts into plastic packet

Country of origin determination for textile products are subject to Section 12.130, Customs Regulations (19 CFR 12.130 CFR). Section 12.130 provides that a textile product that is processed in more than one country or territory where it last underwent a substantial transformation. A textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce. In regard to the comforter cover, substantial transformation occurs at the time of cutting and sewing (and the addition of the buttons holes and buttons). These operations confer country of origin in the country in which they are performed in this case Malaysia.

The applicable subheading for the comforter cover will be 6302.31.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped... other. The duty rate will be 7.5 percent ad valorem.

The comforter cover falls within textile category designation 362. Based upon international textile trade agreements products of Malaysia are subject to quota and the requirement of a visa.

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. 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.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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