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NY 805935

February 13, 1995

CLA-2-63:S:N:N6:349 805935


TARIFF NO.: 6302.21.9050; 6302.31.9050; 6304.92.0000

Mr. Avi Gross
Divatex Home Fashions, Inc.
P.O. Box 1932
New York, Ny 10025-1932

RE: The tariff classification of comforters covers and pillow shams from Indonesia and Israel.

Dear Mr. Gross:

In your letter dated January 11, 1995 received by this office on January 19, 1995, you requested a classification ruling.

You have submitted a sample of a comforter cover and a pillow sham. These items are separately packed and will be made from either a 100 percent cotton woven fabric or a 55 percent cotton and 45 percent polyester woven fabric.

The fabric is woven, printed or dyed and finished in Indonesia. It is shipped to Israel where it is cut and sewn to form the components of the comforter covers and pillow shams. The finished products are then packed. The sample pillow sham is made from three sections of fabric that have been cut on all four sides. The sections are joined to form a standard pillow sham with an overlapping flap opening on the back. The comforter cover is cut to size, folded over and stitched on three sides. The sample full/queen size cover has a 42 inch opening on one side to allow the insertion of a comforter. This opening is closed with six buttons and button holes.

Country of origin determination for textile products are subject to Section 12.130 of the Customs Regulations (19 CFR 12.130). Section 12.130(b) provides that a textile product that is processed in more than one country or territory shall be a product of that 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. Both the comforter cover and the pillow sham have undergone a substantial transformation and are therefore considered a product of Israel.

The applicable subheading for the printed comforter covers will be 6302.21.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... other. The duty rate will be 7.5 percent ad valorem.

The applicable subheading for the dyed comforter covers will be 6302.31.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped... other. The rate of duty will be 7.5 percent ad valorem.

The applicable subheading for the pillow sham will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7.1 percent ad valorem.

Articles classifiable under subheadings 6302.21.9050, 6302.31.9050, 6304.92.0000, HTS, which are products of Israel are entitled to duty free treatment under the United States-Israel Free Trade Area Implementation Act of 1985 upon compliance with all applicable regulations

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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