CLA-2-63:S:N:N6:349 805649
Ms. Rose Beltran
Alliance Customs Clearance Inc.
100 Oceangate, P-200
Long Beach, CA 90802
RE: The tariff classification of a comforter cover from
Malaysia.
Dear Ms. Beltran:
In your letter dated January 5, 1995, on behalf of Springs
Industries you requested a classification ruling.
A hunter green comforter cover was submitted to this office.
The cover will be made of 100 percent cotton woven fabric. It
measures approximately 201.5 centimeters by 216 centimeters.
Three edges are sewn and the fourth has an 84 centimeter opening.
The opening has a 3 button closure. The fabric is woven and dyed
in Indonesia.
In your letter you state that the comforter cover undergoes
the following processes in Malaysia:
-cutting to desired specifications
-sewing of fabric on 3-1/4 sides
-button holes are made
-care label is sewn
-packing with cardboard inserts into plastic
packet
Country of origin determination for textile products are subject
to Section 12.130, Customs Regulations (19 CFR 12.130 CFR).
Section 12.130 provides that a textile product that is processed
in more than one 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. In
regard to the comforter cover, substantial transformation occurs
at the time of cutting and sewing (and the addition of the
buttons holes and buttons). These operations confer country of
origin in the country in which they are performed in this case
Malaysia.
The applicable subheading for the comforter cover will be
6302.31.9050, Harmonized Tariff Schedule of the United States
(HTS), which provides for bed linen, table linen, toilet linen
and kitchen linen: other bed linen: of cotton: other: not
napped... other. The duty rate will be 7.5 percent ad valorem.
The comforter cover falls within textile category
designation 362. Based upon international textile trade
agreements products of Malaysia are subject to quota and the
requirement of a visa.
The designated textile and apparel categories 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.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport