CLA-2:CO:R:C:G 084718 CTC
Mr. Steven L. Markowitz
President
Max Kahn Curtain Corp.
261 Fifth Avenue
New York, N.Y. 10016
RE: Classification and country of origin for pillow shells
Dear Mr. Markowitz:
This ruling letter is in response to your inquiry of April
19, 1989, requesting country of origin and classification
determinations under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for pillow shells. Samples were
submitted for examination.
FACTS:
The samples at issue are several sizes and shapes of pillow
shells, all of which are style no. PC-680. The samples, which
are assembled in Haiti, are made of 100 percent polyester woven
fabric. Each shell is stitched on all sides except for one side,
which has an opening for filling. They contain no filling
material. There are seven sizes of style no. PC-680.
According to your submissions, the fabric will be imported
into Haiti on bolts, where it will be cut and sewn into the
shells. We assume that the material imported into Haiti will not
be marked for cutting. 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
Section 12.130 of the Customs Regulations. 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. Under
19 CFR 12.130(e), 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,
unfilled pillow shells in Haiti and all other significant
operations are performed there, the country of origin is Haiti.
The pillow shells at issue are unfilled, and therefore, are
unfinished or incomplete pillows or bed linen. General Rule of
Interpretation 2(a) provides that any reference in a heading to a
material or substance shall include a reference to the
incomplete or unfinished article, provided that it has the
essential character of the complete or finished article.
Heading 9404, HTSUSA, provides for articles of bedding, including
pillows, which are stuffed or fitted with any material. Since
the pillow shells are not stuffed or fitted with any material,
they lack the essential character of the articles described in
subheading 9404 and, thus, cannot be classified there.
Classification under Heading 6304, as bed linen, is also
inappropriate since unfinished articles must be viewed as
finished for classification purposes and the pillow shells would
not be classified under Heading 6304 if finished. HRL 084046,
dated May 11, 1989, dealt with the issue of classification of
pillow shells and found that they are classified in Heading 6307,
which includes other made up articles.
HOLDING:
The pillow shells are classified under the subheading
6307.90.9030, HTSUSA, which provides for other made up articles,
other, other, other, and dutiable at the rate of 7 percent ad
valorem. There are currently no textile restraints applicable to
this merchandise.
The country of origin would be Haiti.
Sincerely,
John Durant, Director
Commercial Rulings Division