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August 5, 1999

CLA?2-RR:NC:TA:349 E84645

CATEGORY: CLASSIFICATION

Mr. Kanyarat Betty Chaovaiwatana
The Sing Feather Works Ltd.
G.P.O. Box 1012
Bangkok 10501
Thailand

RE: Classification and country of origin determination for comforters and pillows; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Chaovaiwatana:

This is in reply to your letter dated July 6, 1999, requesting a classification and country of origin determination for comforters and pillows which will be imported into the United States.

FACTS:

The subject merchandise consists of down and feather filled comforters and pillows. Style PRAKTDUN is referred to as a frame shadow box quilt. The outer shell is made from a 100 percent cotton damask fabric. Style MJUKDUN refers to both pillows and comforters. You submitted a sample of a MJUKDUN comforter. The outer shell of this style is made from a 100 percent cotton damask stripe fabric. Both styles of comforters are made with a baffled construction and will have a piping cord inserted in the edge seams. The comforters and pillows are filled with 75 percent goose down and 25 percent feathers. The pillows will be made in 20 x 26, 20 x 30 and 20 x 36 inch sizes and the comforters will be imported in 64 x 86, 86 x 86 and 102 x 86 inch sizes.

The manufacturing operations for the comforters and pillows are as follows:

China:
-cotton damask, down-proof fabrics are woven. -90-inch wide rolls of fabric are shipped to Thailand.

Thailand:
-damask fabric is cut to size.
-baffle tapes are attached to the top and bottom panels. -piping is added and the comforter and pillow shells are sewn. -feathers are collected, cleaned and sterilized. -pillow and comforter shells are filled and sewn closed. -pillows and comforters are inspected, packed and shipped.

You did not indicate the source country for the baffle tapes or the piping cords. It is assumed that the baffle tapes and the piping cords will be either made in the same country as the damask fabric or that the weight of these items is not more than 7 percent of the total weight of the comforters or pillows.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the MJUKDUN pillows will be 9404.90.1000, Harmonized Tariff Schedule of the United States Annotated (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: pillows, cushions and similar furnishings: of cotton. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the PRAKTDUN and MJUKDUN comforters will be 9404.90.8505, 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: other: quilts eiderdowns, comforters and similar articles: with outer shell of cotton. The rate of duty will be 13.6 percent ad valorem. The pillows fall within textile category designation 369 and the comforters 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.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:

In your letter you referred to Headquarters Ruling Letter (HQ) 955975, dated June 21, 1994, which concerned a country of origin determination for quilts. In that ruling, origin was determined to be the country where a substantial transformation occurred following the criteria contained in Section 12.130, Customs Regulations. That Section of the Customs Regulations is no longer used to determine the country of origin for the subject merchandise and the manufacturing scenario that you described.

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

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.

As the fabrics comprising the pillows and comforters were formed in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China.

HOLDING:

The MJUKDUN pillows are classified in subheading 9404.90.1000, HTSUSA, which provides for pillows of cotton. The PRAKTDUN and MJUKDUN comforters are classified in subheading 9404.90.8505, HTSUSA, which provides for other quilts, eiderdowns and comforters with an outer shell of cotton.

The country of origin of the PRAKTDUN and MJUKDUN comforters and the MJUKDUN pillows is China. Based upon international textile trade agreements products of China are subject to quota and 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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