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NY 808677

April 11, 1995

CLA-2-94:S:N:N6:349 808677


TARIFF NO.: 9404.90.9560; 6303.12.0000

Mr. Herrick Chui
L. Kee & Company, Inc.
The Keeco Group
543 Forbes Boulevard
South San Francisco, CA 94080-2019

RE: The tariff classification of a pillowsham and curtain panel from China.

Dear Mr. Chui:

In your letter dated March 24, 1995 you requested a classification ruling.

The submitted samples are a pillowsham and curtain panel. The front panel of the pillowsham is made of 55 percent linen and 45 percent cotton woven fabric and the back is made of 100 percent cotton woven fabric. It measures approximately 68 x 81 centimeters and the front portion is filled with a polyester filler. The front panel is printed with a Christmas holly leaf design and the back is solid with a zipper opening. Please note, that even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The pillowsham may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 55 percent linen and 45 percent cotton blend it may be reclassified by Customs at that time.

The curtain panel is made of 100 percent polyester knit fabric and it measures approximately 156 x 227.5 centimeters. The top portion of the panel is folded and sewn creating a rod pocket. The bottom of the panel has scalloped edges. The sides are hemmed. It is white and contains a floral design.

In your letter, you state the country of origin of the curtain fabric is China. In Belize the following processing is done:

1- The panel is cut.
2- The panel sewn.
3- The panel is washed, ironed, and packaged.

Section 12.130 (e) of the Customs Regulations (19 CFR 12.130) states in part... "An article or material usually will not be considered to be a product of a particular foreign territory or country, or insular possession of the U.S. by virtue of merely having undergone any of the following: (1) simple combining operations, labeling, pressing cleaning or dry cleaning, or packaging operations, or any combination thereof; (ii) cutting to length or width and hemming or overlocking fabrics which are readily identifiable as being intended for a particular commercial use...(iv) one or more finishing operations on yarns, fabrics, or other textile articles, each as showerproffing, superwashing, bleaching,..." Since the top of the curtain panel is not cut but has been folded and hemmed to create a rod pocket, and the scalloped edges on the bottom were cut by simply following a pattern in the fabric the curtain panel was not subject to a substantial manufacturing or processing operation as noted in Section 12.130 (e). Therefore, it is considered a product of the country where the fabric was produced in this case a product of China.

The applicable subheading for the pillowsham will be 9404.90.9560, Harmonized Tariff Schedule of the United States (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... other. The duty rate will be 13.8 percent ad valorem.

The applicable subheading for the curtain panel will be 6303.12.0000, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: knitted or crocheted: of synthetic fibers. The rate of duty will be 12.6 percent ad valorem.

The pillowsham falls within textile category designation 899 and the curtain panel within textile category 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The pillowsham is only subject to visa requirements.

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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