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July 14, 1999

CLA-2-RR:NC:TA:349 E83368

CATEGORY: CLASSIFICATION

Mr. Nathan Hedaya
Hedaya Home Fashions Inc.
255 18th Street
Brooklyn, NY 11215

RE: Classification and country of origin determination for patchwork quilts and throws; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

Dear Mr. Hedaya:

This is in reply to your letter dated June 11, 1999, requesting a classification and country of origin determination for quilts and throws which will be imported into the United States.

FACTS:

The subject merchandise consists of patchwork quilts and throws. You submitted a sample of a twin-size quilt. The quilts will be imported in the following sizes: 68 x 86 inches, 86 x 86 inches, 50 x 60 inches and 100 x 90 inches. The outer shell of the quilts will be made from 100 percent cotton woven fabrics and they will be stuffed with a 100 percent polyester filling. The face side of the submitted quilt features a pieced patchwork design and quilt stitching extends through all three layers. You have indicated that these items will be used as bed coverings. The manufacturing operations for the quilts are as follows:

Sri Lanka:
-cotton fabric is woven.
-greige fabric is shipped to China.

China:
-polyester batting is made.
-cotton fabric is printed.
-fabrics are cut/sewn/assembled and quilted creating patchwork quilts. -quilts are packed for shipment.

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI taken in order.

The subject merchandise is potentially classifiable under two headings, Heading 6304, HTSUSA, which provides for other furnishing articles, and Heading 9404, HTSUSA, which provides for, among other things, articles of bedding and similar furnishing. It is Customs opinion that implicit in an article being considered “bedding” is that it be capable of serving a primary function of covering a bed sufficiently so as to make such use practicable.

After conferring with numerous mattress and bed linen manufacturers in the United States, Customs has determined that there are standard commercial sizes for mattresses and bed coverings. The standard sizes are as follows:

Mattress Sizes Quilts and Bedspread Sizes

Twin 39" X 75" 66" X 86"
Full 54" X 75" 81" X 86"
Queen 60" X 80" 86" X 86"
King 78" X 80" 100" X 90"

In Headquarters Ruling Letter 957410, dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measured 50" X 50" and 50" X 60" were classifiable as other textile furnishing articles under Heading 6304, HTSUSA. These items significantly deviated from the domestic industry's standard sizes for quilts. Customs stated the following, in pertinent part:

"It is important to note that except for the irregular dimensions, the aforementioned articles do have the general appearance and construction of a quilt. Therefore, if the subject articles were to meet the standard measurements for the crib, twin, full, queen, or king size quilts as recognized in domestic industry, they would be classified under Heading 9404, HTSUSA. Customs is aware that in certain limited instances, goods will be imported as quilts and veer slightly from the standard quilt sizes. Thus, Customs is reluctant to provide specific dimensions and a dividing line for goods that are potentially classifiable as quilts or bedding. Consequently, those goods with the general appearance of bedding which slightly deviate from the standard quilt sizes and could still adequately cover an entire bed so that use as a quilt is reasonable and likely, would also be classifiable under Heading 9404, HTSUSA."

The dimensions of one of the instant quilts is 50 x 60 inches. It significantly deviates from all of the standard size quilts and would not sufficiently cover a standard size mattress. Following the reasoning in HQ 957410, this throw sized quilt will be classified under Heading 6304, HTSUSA. The remaining quilts, which will be imported in 68 x 86, 86 x 86 and 100 x 90 inch sizes, fall within standard bedding sizes and are classifiable under the provision for quilts in Heading 9404, HTSUSA.

The applicable subheading for the 50 x 60 inch throw sized quilt will be 6304.92.0000, 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 applicable subheading for the bedding sized quilts will be 9404.90.8020, HTSUSA, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.7 percent ad valorem.

The 50 x 60 throw sized quilt falls within textile category designation 369. The 68 x 86, 86 x 86 and 100 x 90 inch bedding sized quilts fall within textile category designation 362. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

HTSUS Tariff shift and/or other requirements

6301-6306 The country of origin of a good classifiable under heading 6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

9404.90 The country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

Accordingly, as the fabrics comprising the quilts and throw are not formed in a single country, Section 102.21(c)(2) is inapplicable.

Section 102.21(c)(3) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":

(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or

(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.

As the subject merchandise is not knit and heading 6304, HTSUSA, and subheading 9404.90, HTSUSA, are excepted from provision (ii), Section 102.21 (c)(3) is inapplicable.

Section 102.21 (c)(4) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred". In the case of the subject throw and quilts, the fabric making process of the item=s outer shell constitutes the most important manufacturing process. It is the outer shell which actually forms the merchandise. Moreover, basing the country of origin determination on the fabric making process as opposed to the assembly process carries out the clear intent of Section 334 as expressed in Section 334 (b)(2) and Part 102.21(c)(3)(ii). Accordingly, the fabric making process in Sri Lanka, where the fabric for the outer shell of the quilts and throw is formed, constitutes the most important manufacturing process. Therefore, the country of origin of the subject patchwork quilts and throw is Sri Lanka.

HOLDING:

The 50 x 60 inch throw sized quilt is classified in subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles. The 68 x 86, 86 x 86 and 100 x 90 inch bedding sized quilts are classified in subheading 9404.90.8020, HTSUSA, which provides for cotton quilts.

The country of origin of the quilts and the throw is Sri Lanka. Based upon international textile trade agreements products of Sri Lanka are subject to the requirement of a visa.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This sections states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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