CLA-2-94:S:N:N6:349 808677
Mr. Herrick Chui
L. Kee & Company, Inc.
The Keeco Group
543 Forbes Boulevard
South San Francisco, CA 94080-2019
RE: The tariff classification of a pillowsham and curtain panel
from China.
Dear Mr. Chui:
In your letter dated March 24, 1995 you requested a
classification ruling.
The submitted samples are a pillowsham and curtain panel.
The front panel of the pillowsham is made of 55 percent linen and
45 percent cotton woven fabric and the back is made of 100
percent cotton woven fabric. It measures approximately 68 x 81
centimeters and the front portion is filled with a polyester
filler. The front panel is printed with a Christmas holly leaf
design and the back is solid with a zipper opening. Please note,
that even a slight change in the fiber content may result in a
change of classification, as well as, visa and quota
requirements. The pillowsham may be subject to U.S. Customs'
laboratory analysis at the time of import and if the fabric is
other than a 55 percent linen and 45 percent cotton blend it may
be reclassified by Customs at that time.
The curtain panel is made of 100 percent polyester knit
fabric and it measures approximately 156 x 227.5 centimeters.
The top portion of the panel is folded and sewn creating a rod
pocket. The bottom of the panel has scalloped edges. The sides
are hemmed. It is white and contains a floral design.
In your letter, you state the country of origin of the
curtain fabric is China. In Belize the following processing is
done:
1- The panel is cut.
2- The panel sewn.
3- The panel is washed, ironed, and packaged.
Section 12.130 (e) of the Customs Regulations (19 CFR 12.130)
states in part... "An article or material usually will not be
considered to be a product of a particular foreign territory or
country, or insular possession of the U.S. by virtue of merely
having undergone any of the following: (1) simple combining
operations, labeling, pressing cleaning or dry cleaning, or
packaging operations, or any combination thereof; (ii) cutting to
length or width and hemming or overlocking fabrics which are
readily identifiable as being intended for a particular
commercial use...(iv) one or more finishing operations on yarns,
fabrics, or other textile articles, each as showerproffing,
superwashing, bleaching,..." Since the top of the curtain panel
is not cut but has been folded and hemmed to create a rod pocket,
and the scalloped edges on the bottom were cut by simply
following a pattern in the fabric the curtain panel was not
subject to a substantial manufacturing or processing operation as
noted in Section 12.130 (e). Therefore, it is considered a
product of the country where the fabric was produced in this case
a product of China.
The applicable subheading for the pillowsham will be
9404.90.9560, Harmonized Tariff Schedule of the United States
(HTS), 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:
other... other. The duty rate will be 13.8 percent ad valorem.
The applicable subheading for the curtain panel will be
6303.12.0000, HTS, which provides for curtains (including drapes)
and interior blinds; curtain or bed valances: knitted or
crocheted: of synthetic fibers. The rate of duty will be 12.6
percent ad valorem.
The pillowsham falls within textile category designation 899
and the curtain panel within textile category 666. Based upon
international textile trade agreements products of China are
subject to quota and the requirement of a visa. The pillowsham
is only subject to visa requirements.
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