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NY B82052

February 20, 1997

CLA-2-44:RR:NC:SP:230 B82052


TARIFF NO.: 4421.90.9840

Mr. Andrew Flatley
Seventy Four Ltd.
L & M Business Park, Norman Road
Altrincham, Cheshire, WA14 4EP

RE: The tariff classification and country of origin marking of wood/textile supports for seats and beds, from Great Britain.

Dear Mr. Flatley:

In your letter dated January 22, 1997, you requested a tariff classification and country of origin marking ruling.

A sample of an item known as a "SagBuster" was submitted and will be retained for reference. It resembles a 21" x 21" pillowcase which has been subdivided (sewn) into three closed compartments or pockets of equal size. Sealed inside each pocket is a stiff, 1/4"-thick sheet of medium density wood fiberboard ("MDF") measuring about 6 1/4" x 20" (basically rectangular in shape but having slightly curved ends).

"SagBusters" (sometimes referred to in your letter as "bags") are said to be manufactured for the purpose of supporting seats, sofas, couches, easy chairs and beds which have sagged with wear and age. They are supplied in various sizes, including "Single," "2-Seater," "3-Seater," and "Bed."

These products are made at your firm's plant in England using 50% poly/50% cotton cloth imported from India and MDF imported from Portugal. You give the following sequence to outline the production process:

1) Design and make pattern.
2) Imported polycotton grey cloth is delivered to dyers here in the UK. 3) Dyed cloth brought into our factory just south of Manchester, England.

4) Cloth cut to size.
5) Seam sew the cloth into pockets.
6) Sew bias tape onto one side of the bag. 7) MDF cut to size.
8) MDF slats shaped on a band saw.
9) MDF slats fed into cloth pockets.
10) Pocket tops closed with bias.
11) Completed SagBuster product packed into carton. 12) Load cartons into containers.

The applicable subheading for the "SagBusters" will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 4%.

Since both the Indian fabric and the Portuguese fiberboard are considered to have undergone a substantial transformation as a result of the production process, the country of origin of the finished "SagBusters" is Great Britain. The submitted sample has an exterior sewn-on textile label which is printed with product information and the words, "Made in Great Britain." This label is satisfactory for country of origin marking purposes.

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 Paul Garretto, at (212) 466-5779.


Gwenn Klein Kirschner

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