CLA-2-94:OT:RR:NC:N4:463
Robert J. Leo
Meeks, Sheppard, Leo & Pillsbury
Attorneys at Law
570 Lexington Avenue, 24th Floor
New York, NY 10022
RE: The country of origin of cotton quilts and comforters.
Dear Mr. Leo:
In your letter dated September 18, 2019, on behalf of your client Pem-America, Inc. of New York (“Pem-America”), you requested a country of origin ruling on certain quilts and comforters. You provided product and material descriptions and explained where the basic manufacturing operations will be performed. No samples were provided.
In your letter, you state the following:
The comforters and quilts, subject of this ruling, do not contain embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.
Comforter:
The comforter, style number CS2974FQ—1500, measures 90” x 90” (Full/Queen) and is comprised of 100% cotton fabric on the face and reverse. The fabric will be woven in Pakistan. The Harmonized Tariff Schedule of the United States (HTSUS) subheading for this comforter will be 9404.90.8020.
Scenario 1: Greige fabric is woven in Pakistan and shipped to China for dyeing, bleaching or printing. No other finishing is needed prior to cutting and sewing in China.
Scenario 2: Greige fabric is woven and either dyed, bleached or printed in Pakistan and then shipped to China for cutting and sewing.
Quilt:
The quilt, style number QS3074RSFQ-00, measures 90” x 94” and is comprised of a 100% cotton fabric on the face and reverse. The HTSUS subheading for this quilt will be 9404.90.8020. Both fabrics will be woven in Pakistan. Therefore, both face and back fabrics will originate in and be shipped from Pakistan.
Scenario 1: Greige fabric is woven in Pakistan and shipped to China for dyeing, bleaching or printing. No other finishing is needed prior to cutting and sewing in China.
Scenario 2: Greige fabric is woven and either dyed, bleached or printed in Pakistan and then shipped to China for cutting and sewing.
After cutting and quilting (insertion of cotton fill and sewing), prewashing, and packing, the finished quilt will be shipped directly from China to the U.S.
This office notes that with regard to the quilting fill, you clarify that when the cotton fill is placed between the top and bottom fabrics, it is held in place by a thin polyester scrim. It is not technically loose fill because it is not blown in and it is not bonded like poly-fill either. The scrim acts as a stabilizer to hold the fill in place during quilting and prevents shifting after the quilting.
This office notes that although classification was not requested, a country of origin ruling cannot be issued without first determining classification. This office concurs with the requestor that cotton comforters and quilts, as described herein, are provided for in 9404.90.8020, 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: Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or appliqué work: Quilts, eiderdowns, comforters and similar articles.” The rate of duty will be 4.4% 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 World Wide Web at https://hts.usitc.gov/current.
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.
The paragraph (e)(2) exception does not apply to goods of 9404.90.8020, HTSUS, the classification number of the comforter and quilt, the subject of this ruling.
Per 19 CFR 102.21(e)(1), above, “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.” With respect to the cotton comforter under manufacturing scenarios 1 and 2, since the face and reverse fabrics are woven in Pakistan, the country of origin is Pakistan.
The quilt, under manufacturing scenarios 1 and 2, is made of a face and reverse fabric woven in Pakistan and cotton fill held in place by a thin polyester scrim fabric of unspecified origin, thus there is no single “country in which the fabric comprising the good was formed.” Section 102.21(c)(3)(i), will not apply because the quilts will not be knit to shape and Section 102.21(c)(3)(ii) will not apply because goods of 9404.90 are excepted. Section 102.21(c)(4) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph ( c )(1 ), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred.”
In this case, the most important assembly or manufacturing process is the fabric making process corresponding to the outer shell (face and reverse) fabrics. Accordingly, as the quilt’s face and reverse fabrics will be formed in Pakistan, the country of origin of the quilt will be Pakistan.
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