CLA-2 CO:R:C:T 089899 CC
Ms. Kimberly Flora
General Manager
Unique Quilts, Inc.
3195 Park Road
Suite E
Benicia, CA 94510
RE: Classification of quilts; classifiable in Heading 9404
Dear Ms. Flora:
This letter is in response to your inquiry of June 27, 1991,
requesting tariff classification and country of origin
determinations for quilts. No samples were submitted with your
request.
FACTS:
According to your submissions, quilt tops of 100 percent
cotton fabric will be manufactured in China and shipped to
Lesotho. In Lesotho batting of 100 percent polyester and quilt
bottoms of 100 percent cotton will be provided. You state that
the following processing operations will be performed in Lesotho:
batting will be placed between the top and bottom layers, which
will be sewn together; designs will be hand-quilted onto the
quilts, the borders will be bound, and labels will be sewn to the
quilts. You state that 70 percent of the labor will be performed
in Lesotho.
ISSUE:
What is the classification of the merchandise at issue?
What is the country of origin of the merchandise at issue?
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 9404, HTSUSA, provides for 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. 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.). For example:
...
(2) Quilts (emphasis added) and bedspreads ...
Quilts are specifically provided for in Heading 9404.
Therefore the merchandise at issue is classifiable in Heading
9404.
Country of origin
For country of origin purposes, Section 12.130 of the
Customs Regulations (19 CFR 12.130) is applicable to the
merchandise at issue. Section 12.130(b) of the Customs
Regulations 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)(1) states that a new and different article
of commerce will usually result from a manufacturing or
processing operation if there is a change in:
(i) Commercial designation or identity,
(ii) Fundamental character or
(iii) Commercial use.
Section 12.130(d)(2) of the Customs Regulations states that
in determining whether merchandise has been subjected to
substantial manufacturing or processing operations, the following
will be considered:
(i) The physical change in the material or article as a
result of the manufacturing or processing operations in each
foreign territory or country, or insular possession of the
U.S.
(ii) The time involved in the manufacturing or processing
operations in each foreign territory or country, or insular
possession of the U.S.
(iii) The complexity of the manufacturing or processing
operations in each foreign territory or country, or insular
possession of the U.S.
(iv) The level or degree of skill and/or technology required
in the manufacturing or processing operations in each
foreign territory or country, or insular possession of the
U.S.
(v) The value added to the article or material in each
foreign territory or country, or insular possession of the
U.S., compared to its value when imported into the U.S.
Since we do not have sufficient information concerning the
factors listed above, we are unable to make a determination
concerning the country of origin for the merchandise at issue at
this time. We would also need more detailed information
concerning the manufacturing and processing operations performed
in each country to create the merchandise.
If you still wish to receive a ruling concerning the country
of origin of the submitted merchandise, please submit a new
request, containing the additional information requested, to the
following address:
Mr. John Durant
Director
Commercial Rulings Division
U.S. Customs Service
1301 Constitution Avenue, N.W.
Washington, D.C. 20229
HOLDING:
If the merchandise at issue does not contain any embroidery,
lace, braid, edging, trimming, piping exceeding 6.35 mm, or
applique work, it is classified under subheading 9404.90.8000,
HTSUSA, which provides for 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. The rate of duty would be 5
percent ad valorem, and the textile category would be 362.
If the merchandise at issue contains any embroidery, lace,
braid, edging, trimming, piping exceeding 6.35 mm, or applique
work, it is classified under subheading 9404.90.9010, which
provides for 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, of cotton. The rate of duty would be 14.5
percent ad valorem, and the textile category would be 362.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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 designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
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.
Sincerely,
John Durant, Director
Commercial Rulings Division