CLA-2-05:OT:RR:NC:N3:348
Michael Martini
Primaloft Inc.
19 British American Blvd
Latham, NY 12110
RE: The tariff classification and country of origin of polyester/down filling from China.
Dear Mr. Martini:
In your letter dated April 2, 2014, you requested a tariff classification ruling. The sample is being returned to you.
PrimaLoft Black Insulation Down Blend, consists of 50 percent duck down and 50 percent polyester fibers.
Goods classifiable under General Rule of Interpretation (GRI) 3(b), Harmonized Tariff System of the United States (HTSUS), are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The value of the down vastly exceeds the value of the polyester. The essential character for the filling mix is imparted by the down.
The applicable subheading for PrimaLoft Black Insulation Down Blend will be 0505.10.0065, HTSUS, which provides for skins and other parts of birds with their feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation, powder and waste of feathers or parts of feathers: Feathers of kind used for stuff, down: Other, down. The rate of duty will be Free.
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 http://www.usitc.gov/tata/hts/.
In your request for a binding ruling, you indicated that the Italian polyester fiber would be imported into China and combined with down feathers from China. Your question is whether the country of origin for the polyester/down filling mix would be China.
The country of origin for marking purposes is defined at 134.1(b), Customs Regulations (19 CFR 134.1(b), to mean the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the country of origin within the meaning of part 134. A substantial transformation occurs when an article loses its identity and becomes a new article having a new name, character or use.
In this case, China is considered to be the country of origin of the imported filling mix blend.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division