CLA-2 CO:R:C:G 087263 DRR
Ms. Dianna Bissel
DB Stuff Ltd.
47 Hillcrest Rd.
Berowra 2081, Australia
Re: Classification of silk innersheets
Dear Ms. Bissel:
This is in response to your letter dated April 20, 1990,
requesting the classification of silk innersheets under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue consists of two styles of inner
liners for sleeping bags. One style consists of a large bag,
which measures approximately 34 inches by 6 feet, sewn up both
sides and hemmed at the top. The second style, which you call
a youth hostel sheet, has an additional flap at the top to
insert a pillow and measures approximately 34 inches by 7 feet.
Both styles are made of 100 percent silk fabric exported from
China to Australia, where the liners are made up and packaged.
ISSUE:
What is the proper classification and country of origin
of the innersheets 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
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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 textile product is said to
occur if a commodity undergoes a transformation by means of
substantial manufacturing or processing into a new or different
article of commerce. Under 19 CFR 12.130(d)(2), a country of
origin determination is based on whether a new and different
article of commerce is produced, usually indicated by a change
in commercial designation or identity, fundamental character
or commercial use. The factors examined in determining whether
merchandise has been subjected to substantial manufacturing or
processing, include the physical change in the article, the
time involved, the complexity and degree of skill or technology
required and the value added by the processing.
Classification of merchandise is in accordance with
the General Rules of Interpretation (GRI), 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 provides for bed linen, table
linen, toilet linen and kitchen linen. Heading 6306, HTSUSA,
provides for, among other things, camping goods. The
merchandise at issue is similar to bed linen and therefore
most specifically provided for under heading 6302.
HOLDING:
The innersheets at issue are therefore classified under
subheading 6302.39.0020, HTSUSA, which provides for bed linen,
other bed linen, of either textile materials, other, containing
85 percent or more by weight of silk or silk waste, with a duty
rate of 8.6 percent ad valorem. There is currently no textile
category for this merchandise.
The country of origin cannot be determined on the basis
of the information provided with your request for
classification. If you would like to obtain a country of
origin determination please forward a more detailed description
of the manufacturing process to U.S. Customs Service, General
Classification Branch, 1301 Constitution Ave., N.W.,
Washington, D.C. 20229. Please be advised that the merchandise
must be marked with the country of origin in a manner that is
permanent, legible and in English, as required by the Textile
Fiber Products Identification Act.
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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.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., Seaport
rimmer library/peh
087263