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NY C89097

July 14, 1998

CLA-2-63:RR:NC:TA:349 C89097


TARIFF NO.: 6304.92.0000

Mr. Barry Levin

Regency Marketing Corporation

3138 Waialae Avenue, Suite 324

Honolulu, Hawaii 96816-1546

RE: The tariff classification and marking of a pillow cover kit from the Philippines

Dear Mr. Levin:

In your letter dated June 9, 1998 you requested a classification and marking ruling.

The submitted sample is a kit that will be used to make a 16 inch square quilted pillow cover. The "Hawaiian Quilting Pillow Kit" contains two 18 inch square pieces of woven cotton background fabric, an 18 inch square piece of polyester batting, an 18 inch square cotton muslin lining, two yards of piping cord, one cotton applique, matching thread and instructions. The kit is packed in a clear plastic bag with a cardboard header. The kit is manufactured and packaged in the Philippines. The consumer supplies a zipper and assembles the cover by appliqueing, quilting and sewing. A pillow form may then be inserted into the quilted cover.

Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). 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.

Customs has consistently ruled that articles, other than pillowcases, which are designed to cover a pillows and cushions are classifiable in Heading 6304 as other furnishing articles. An "Heirloom Pillow Kit" was the subject of Headquarters Ruling Letter (HQ) 951903, dated August 21, 1992. That kit, which contained the cut components to make the covering for a pillow, was classified as an other furnishing article in Heading 6304. In this instance, the sample article is a pillow cover kit with pre-cut pieces that consist of woven fabric, batting, applique, piping and thread. Given the general appearance of each of the sample pieces, and the fact they are all pre-cut, it is clear that sample article has the essential character of a covering for a pillow. The instant article is decorative and designed to cover a pillow, thus, the article in question is classifiable in Heading 6304.

The applicable subheading for the quilted pillow cover kit will be 6302.92.0000,. (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.8 percent ad valorem.

The pillow cover kit falls within textile category designation 369. Based upon international textile trade agreements products of Philippines 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. 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.

You have also requested a ruling on whether the proposed marking "Made in The Philippines" is an acceptable country of origin marking for the kit, noting that another marking "Hawaiian" appears on the package. The back side of the cardboard header lists the number and type of components included in the 16 inch quilted pillow cover kit and the phrase "Made in The Philippines" in letters that are 3/32 of an inch high. The front of the cardboard header is printed with the phrase. "Hawaiian Quilting Pillow Kit" in letters that are 1-3/8 inches high.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the

U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Section 134.46, Customs Regulations (19 C.F.R. §134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning.

In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.

In HQ 733736, dated June 19, 1991, a similar marking issued was raised. The display side of the product header for one of the items on that ruling contained the phrase "Silk Hawaiian Ti Leaf Hula Skirt" in a large boldface print. The phrase "Made in China" appeared on the same side but in a much smaller lightface print. The ruling noted that the ultimate purchaser's attention would be drawn to the larger "Hawaiian" marking from the smaller "China" marking and that "...this circumstance suggests that the ultimate purchaser will not find the marking easily, which would increase the possibility of misleading or deceiving him/her as to the origin of the imported article." The large "Hawaiian Quilting Pillow Kit" marking on the instant sample would also mislead or deceive the ultimate purchaser as to the actual country of origin of the kit. Following the special marking requirements of 19 C.F.R. §134.46, the kit must be marked "Made in The Philippines" in close proximity to and in comparable size to the U.S. reference. Your proposed marking of the imported pillow cover kit would not be acceptable under 19 U.S.C. §1304 and 19 C.F.R. Part 134.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-



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