CLA-2 CO:R:C:G 084584 DSN
Mr. Steven L. Markowitz
President
Max Kahn Curtain Corp.
261 Fifth Avenue
New York, New York 10016
RE: Classification and country of origin for bedspreads
Dear Mr. Markowitz:
This ruling letter is in response to your inquiry of April
18, 1989, requesting country of origin and tariff classification
determinations under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for bedspreads. A sample was submitted
for examination.
FACTS:
The sample at issue, style number 1339 is a bedspread
assembled in Haiti. It consist of three layers of fabric quilted
together, with a half-ruffle drop. The top layer is composed of
48 percent polyester and 52 percent cotton woven in a floral
print. The lining is made from 100 percent polyester fiberfil.
The backing is is composed of 100 percent polyester fabric.
The sample has approximately 13-inch wide dust ruffles
along 3 sides. The ruffle is attached to the spread by two rows
of straight stitching. The fabric forming the dust ruffle extneds
1/2 inch above the stitching and forms a decorative ruffle
edging.
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 the finished
bedspreads. Sometimes the fabric will be of United States
origin.
-2-
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 processsing 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 classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 6304, HTSUSA, provides for other furnishing articles,
excluding those of heading 9404. The Explanatory Notes
constitute the official interpretation of the tariff at the
international level. The Explanatory Notes for heading 6304,
state that the heading includes bedspreads. Since the sample at
issue is a bedspread it is classified under this heading.
HOLDING:
The sample at issue is classified under subheading
6304.19.1500, HTSUSA, which provides for other furnishing
articles, excluding those of heading 9404, bedspreads, other, of
man-made fibers, containing any embroidery, lace, braid, edging,
trimming, piping or applique work, textile category 666, and
dutiable at the rate of 19.8 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.
-3-
The country of origin of the sample at issue is Haiti.
Sincerely,
John Durant, Director
Commercial Rulings Division