CLA-2 CO:R:C:G 084091 DSN
F. Gordon Lee, Esquire
O'Connor & Hannan
1919 Pennsylvania Ave., N.W.
Suite 800
Washington, D.C. 20006-3483
RE: Classification and country of origin of pillow shams
Dear Mr. Lee:
This is in response to your request of March 3, 1989, on
behalf of Max Kahn Curtain Corp., requesting country of origin
and tariff classification determinations under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for
pillow shams. Three samples were submitted for examination.
FACTS:
The samples at issue, style numbers SH-682, SH-689 and SH-
1338 are pillow shams assembled in Haiti. Style number SH-682
contains three quilted layers of fabric, an unquilted backing and
a ruffle around all four edges. The top layer is 100 percent
polyester woven fabric, and the filling is 100 percent fiberfill
and the backing is 100 percent polyester knit tricot. The ruffle
and sham backing are made from the same polyester woven fabric as
the top layer.
Style number SH-689 contains four quilted layers. The top
layer is 100 percent polyester raschel knit fabric. The lining
is 100 percent woven polyester and the filling and backing are
the same as style number SH-682. The ruffle consists of two
layers, the same fabric as the lining underneath the raschel knit
which serves as the top layer.
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Style number SH-1388 consists of three layers of fabric
quilted together with a sham backing and ruffle. The top layer
is composed of 52 percent polyester and 48 percent cotton woven
blend in a floral print. The filling and backing are of the same
fabric as style number SH-682. The sham backing and ruffle are
composed of 70 percent polyester and 30 percent cotton woven
blend fabric. The ruffle is folded to form a double ruffle and
is stitched to the seams of all four sides.
According to your submissions, the fabric will be imported
into Haiti on bolts where it will be layered, quilted, cut to
length, slit to width and sewn together to form finished pillow
shams. Sometimes the fabric will be of United States origin.
ISSUE:
What is the country of origin and the classification of the
merchandise at issue?
LAW AND ANALYSIS:
Country of origin is determined by the application of 19
CFR 12.130. In determining the country of origin of textile and
textile products which consist of materials produced or derived
from, or processed in, more than one country, the imported
article is considered to be a product of the country in which the
last substantial transformation took place. A substantial
transformation of a textile or a textile product is said to occur
if a commodity undergoes a transformation by means of substantial
manufacturing or processing into a new and different article of
commerce. Section 12.130(e), Customs Regulations, states that
the cutting of fabric into parts and the assembly of those parts
into the complete article will result in the processing country
being considered the country of origin. Since the fabric at
issue is cut and sewn into the finished article in Haiti and all
other significant operations are performed there, the country of
origin is Haiti.
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that the classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen and kitchen linen. The Explanatory Notes constitute
the official interpretation of the tariff at the international
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level. The Explanatory Notes to heading 6302 state that the
heading covers bed linen, such as sheets, pillow cases, bolster
cases, eiderdown cases and mattress covers. Since the samples at
issue are designed to be used on a bed and are similar to the
above exemplars, they are classified under this heading.
HOLDING:
Style numbers SH-682 and SH-689 are classified under
subheading 6302.32.2060, HTSUSA, which provides for bed linen,
table linen, toilet linen and kitchen linen, other bed linen, of
man-made fibers, other, other, other, textile category 666, and
dutiable at the rate of 13 percent ad valorem.
Style number SH-1338 is classified under subheading
6302.22.2030, HTSUSA, which provides for bed linen, table linen,
toilet linen and kitchen linen, other bed linen, printed, of man-
made fibers, other, other, textile category 666, and dutiable at
the rate of 13 percent ad valorem.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The country of origin of the samples at issue is Haiti.
Sincerely,
John Durant, Director
Commercial Rulings Division