CLA-2-94:OT:RR:NC:N4:463
Dolores Hunt
Keeco, LLC.
30736 Wiegman Road
Hayward, CA 94544
RE: The country of origin of reversible polyester comforters.
Dear Ms. Hunt:
In your letter dated October 8, 2019, you requested a country of origin ruling on reversible, dyed and printed 100% polyester comforters. You provided product and material descriptions and explained where the requisite manufacturing operations will be performed. No samples were provided.
Per your submission, the comforters, subject of this ruling, contain no embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.
The comforters, in Twin, Queen and King sizes (65” x 88”, 86” x 102”, and 104” x 93”, respectively), are made of a 100% polyester woven fabric and filled with 100% polyester batting. The fabric comprising one side of the comforter has been printed and comprising the reverse has been dyed.
MANUFACTURING OPERATIONS
The 100% polyester greige fabric comprising both sides of the comforter shell is woven in China and shipped to India where a portion of it will be dyed and submitted to the following operations:
Batching
Peaching (napping process)
Bleaching
Dyeing
Hydrowashing
Finishing-heat setting to stabilize fabric weight and width (shrinking)
An equal portion of the fabric will be printed and subject to the following operations:
Batching
Peaching (napping process)
Bleaching
Heat setting (shrinking process to control shrinkage after finishing)
Disperse Printing
High temperature steaming
Washing
Finishing
Subsequent to fabric dyeing, printing and finishing operations, the dyed fabric will be cut to size and sewn to make one side of the comforter shell and the printed fabric will be cut to size and sewn to make the other. The comforter will then be filled with 100% polyester fill batting of Indian origin and sewn closed.
CLASSIFICATION
A country of origin ruling cannot be issued on a textile article without first determining the classification. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule, and any relative section or chapter notes (together known as legal notes). In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
This office concurs with the requester that the comforters, as described herein, are provided for in 9404.90.8522, HTSUS, which provides for “Mattress supports; 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: With outer shell of man-made fibers (666).” The rate of duty will be 12.8% ad valorem.
COUNTRY OF ORIGIN
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by Section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21. Paragraph (c)(1) states: "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable. Paragraph (c)(2) states: "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement specified for the good in paragraph (e) of this section." Paragraph (e)(1) states, in its pertinent part: The following rules will apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:
9404.90: Except for goods of subheading 9404.90 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
Paragraph (e)(2) provides, in relevant part, that for goods of subheading 9404.90.85 (the applicable classification)… the country of origin is the country “in which the fabric comprising the good was both dyed and printed” and at least two of the identified finishing operations occur.
Here, “the fabric comprising the good” is the 100% polyester greige fabric. One side of the comforter shell will be made of fabric that was dyed and underwent bleaching, napping and shrinking in India, which fulfills the two or more specific finishing operations requirement. The reverse side of the comforter shell will be made of fabric that was printed and underwent bleaching, napping and shrinking in India, which also fulfills the two or more specific finishing operations requirement. Therefore, the country of origin of the comforter will be India, the country in which the fabric comprising the good was dyed and printed and underwent two or more of the required finishing operations.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 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 therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division