CLA-2-RR:NC:TA:349 F86027
Mr. James C. England
Blue Ridge Home Fashions, Inc.
88 Deer Drive
Lexington, VA 24450
RE: Classification and country of origin determination for comforters, featherbeds and pillows; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. England:
This is in reply to your letter dated April 12, 2000, requesting a classification and country of origin determination for comforters, featherbeds and pillows which will be imported into the United States.
FACTS:
The subject merchandise consists of comforters, featherbeds and pillows. Samples were not submitted. The outer shells of the comforters, featherbeds and pillows will be made from a 100 percent cotton woven fabric. The comforters and pillows will be filled with white goose down, white duck down or gray duck down. Some comforters will contain a wool fill. You have indicated that the wool filled comforters will not contain any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 millimeters or applique work. The featherbeds will be filled with a blend of 95 percent waterfowl feathers and 5 percent down. The comforters, featherbeds and pillows will be imported in standard sizes. The manufacturing operations for the comforters, featherbeds and pillows are as follows:
India:
-cotton fabric is woven.
-fabric is cut and sewn creating comforter, featherbed and pillow shells.
-shells are shipped to China.
China:
-shells are filled with goose down, duck down, wool or the feather blend.
-shells are sewn closed.
-comforters, featherbeds and pillows are packed and shipped.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the down filled comforters will be 9404.90.8505, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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: quilts eiderdowns, comforters and similar articles: with outer shell of cotton. The rate of duty will be 13.5 percent ad valorem.
The applicable subheading for the wool filled comforters will be 9404.90.8020, HTSUSA, 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 millimeters or applique work… quilts eiderdowns, comforters and similar articles. The rate of duty will be 4.6 percent ad valorem.
The applicable subheading for the featherbeds will be 9404.90.9505, HTSUSA, 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: with outer shell of cotton. The rate of duty will be 10.2 percent ad valorem.
The applicable subheading for the pillows will be 9404.90.1000, HTSUSA, 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: pillows, cushions and similar furnishings: of cotton. The rate of duty will be 5.6 percent ad valorem.
The comforters fall within textile category designation 362 while the featherbeds and pillows fall within textile category designation 369. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states that "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 that "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 that "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
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.
As the fabric comprising the comforters, featherbeds and pillows was formed 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 wool filled comforters are classified in subheading 9404.90.8020, HTSUSA, which provides for cotton quilts, eiderdowns and comforters. The down filled comforters are classified in subheading 9404.90.8505, HTSUSA, which provides for other quilts, eiderdowns and comforters with an outer shell of cotton. The pillows are classified in subheading 9404.90.1000, HTSUSA, which provides for pillows and cushions of cotton and the featherbeds are classified in subheading 9404.90.9505, HTSUSA, which provides for other articles of bedding with an outer shell of cotton.
The country of origin of the comforters, featherbeds and pillows is India. Based upon international textile trade agreements comforters of Indian origin are subject to quota and the requirement of a visa. Featherbeds and pillows of Indian origin are subject to visa requirements.
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 sections 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 John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division