CLA-2 CO:R:C:G 084873 CC
Mr. Steven L. Markowitz
President
Max Kahn Curtain Corporation
261 Fifth Avenue
New York, N.Y. 10016
RE: Classification and country of origin of a pillow sham
Dear Mr. Markowitz:
This letter is in response to your inquiry of June 15, 1989,
requesting country of origin and tariff classification
determinations for a pillow sham under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A sample was
submitted for examination.
FACTS:
The sample at issue, style number SH2-934, is a pillow sham
assembled in Haiti. It consists of three layers of fabric
quilted together, with ruffle and back flaps attached. The top
layer of the quilted portion, the back of the sham, which is not
quilted, and the ruffle are made of 100 percent knit polyester
fabric. The filling of the quilted portion is made of 100
percent polyester fiberfill, and the backing of the quilted
portion is made of 100 percent polyester warp knit tricot.
According to your submissions, unmarked, uncut fabric of
100 percent knit polyester, fiberfill, and backing are imported
into Haiti on separate bolts. There the three types of fabric
are layered and sewn together by a quilting machine and then are
cut to length and width to form the body of the pillow sham.
Identical knit fabric to be used for the back of the sham and the
ruffles is cut to length and width. The fabric to be used for
the back of the sham is sewn to the quilted portion. The fabric
to be used for the ruffles is hemmed with a shirttail hem and
then attached to all four sides of the pillow sham by shirred
stitching. The pillow sham is then packaged.
ISSUE:
Whether the submitted pillow sham is classifiable in Heading
6302, 6304, or 9404, HTSUSA?
Whether the processing done in Haiti is sufficient to effect
a substantial transformation for country of origin purposes for
the submitted merchandise?
LAW AND ANALYSIS:
Classification
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that 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, among other
articles. According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, bed
linen includes, e.g., sheets, pillow cases, bolster cases,
eiderdown cases, and mattress covers.
The submitted pillow sham is a decorative article designed
to enclose a pillow and pillow case. It appears to be an article
that could match and be used with a bedspread or comforter.
Also, the sample pillow sham would be used primarily for
decorative purposes and normally would be removed when the pillow
is used. We believe that it is more similar to a bed covering,
e.g., a bedspread or comforter, than to bed linen, e.g., a pillow
case and sheets. Therefore, the submitted pillow sham is not
classifiable in Heading 6302, HTSUSA.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of Heading 9404, HTSUSA. According to
the Explanatory Notes, Heading 6304 does not include bed
coverings of Heading 9404. The Explanatory Notes to Heading 9404
state that this heading covers the following articles:
(B) Articles of bedding and similar furnishing which are
sprung or stuffed or internally fitted with any
material (cotton, wool, horsehair, down, synthetic
fibers, etc.) or are of cellular rubber or plastics
(whether or not covered with woven fabric, plastics,
etc.).
The submitted pillow sham contains an internal layer of
fiberfill. It is an article of bedding that would be considered
internally fitted with fiberfill. Thus, according to the
Explanatory Notes, the submitted pillow sham is classifiable in
Heading 9404, HTSUSA.
Country of Origin
Section 12.130 of the Customs Regulations (19 CFR 12.130)
provides that a textile product that is processed in more than
one country or territory shall be a product of that country or
territory where it last underwent a substantial transformation.
A textile product will be considered to have undergone a
substantial transformation if it has been transformed by means of
substantial manufacturing or processing operations into a new and
different article of commerce.
Section 12.130(d) of the Customs Regulations sets forth
criteria in determining whether a substantial transformation of a
textile product has taken place. This regulation states that
these criteria are not exhaustive; one or any combination of
criteria may be determinative, and additional factors may be
considered.
Section 12.130(d)(2) of the regulations states that in
determining whether merchandise has been subjected to substantial
manufacturing or processing operations, the following factors
will be considered in each country: the physical change in the
material or article, the time involved in manufacturing or
processing operations, the complexity of the operations, the
level or degree of skill and/or technology required, and the
value added to the article.
Processing of the submitted merchandise consists basically
of the following operations: layering three types of fabric and
sewing them together; cutting the layered fabric to length and
width to form the body of the pillow sham; cutting fabric to
length and width to form ruffles and the back of the sham;
sewing the ruffles to all four sides of the sham; and sewing the
back of the sham to the quilted portion. In applying the
criteria for determining country of origin under 19 CFR 12.130,
we believe that the processing operations performed in Haiti on
the submitted merchandise are substantial. Therefore, the last
substantial transformation for the submitted merchandise occurs
in Haiti.
HOLDING:
The submitted pillow sham is classified under subheading
9404.90.9040, HTSUSA, which provides for articles of bedding and
similar furnishing internally fitted with any material, other,
other, other, other. The rate of duty is 14.5 percent ad
valorem.
Although no textile category number is currently assigned to
articles classified under subheading 9404.90.9040, HTSUSA, please
be advised that one may be assigned in the future.
The country of origin of the submitted merchandise is Haiti.
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
177.9(b)(1), Customs Regulations (19 CFR 177.9(b)(1)). This
section states that a ruling letter is issued on the assumption
that all of the information furnished in connection with the
ruling request and incorporated in the ruling letter, either
directly, by reference, or by implication, is accurate and
complete in every material respect. Should it subsequently be
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, it is
recommended that a new ruling request be submitted in accordance
with section 177.2, Customs Regulations (19 CFR 177.2).
Sincerely,
John Durant, Director
Commercial Rulings Division