CLA-2:OT:RR:NC:N3:349
TARIFF NO: 6307.90.8985
Ms. Elvira Eslava-Benson
Keeco LLC
30736 Wiegman Road
Hayward, CA 94544
RE: The country of origin determination for a comforter shell; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Eslava-Benson:
In your letter dated December 5, 2018, you requested a country of origin ruling for comforter shells which will be imported into the United States. No samples were submitted to this office for examination.
FACTS:
The merchandise at issue concerns 100 percent cotton woven comforter shells. No style or item number was provided.
The manufacturing operations for the comforter shells are as follows:
United States or India:
cotton is grown.
bales of U.S. cotton are sent to India.
India:
cotton is spun into yarn.
yarn is woven to greige fabric.
greige fabric is sent to China.
China:
fabric is dyed or printed.
finished fabric is cut and sewn into a comforter shell.
comforter shell is sent to the United States.
United States
comforter shell is filled and made into a finished comforter.
ISSUE:
What is the classification and country of origin of the comforter shell?
CLASSIFICATION:
The applicable subheading for the comforter shell will be 6307.90.8985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made-up articles, including dress patterns: Other: Other: Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton: Shells for quilts, eiderdowns, comforters and similar articles of cotton: Other: Containing 85 percent or more by weight of cotton.” The general rate of duty will be 7 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
COUNTRY OF ORIGIN ANALYSIS:
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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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) in pertinent part states,
The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:
HTSUS Tariff shift and/or other requirements
6307.90 The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by the fabric-making process.
As the fabric comprising the comforter shell is formed by the fabric-making process in a single country, that is, India, as per the terms of the tariff shift requirement, country of origin is conferred in India.
HOLDING:
The country of origin of the comforter shell is India.
The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division