CLA-2-94:OT:RR:NC:N4:433
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue, Suite 2405
New York, NY 10022-6853
RE: The tariff classification and country of origin of quilts; 19 CFR 102.21(c)(4).
Dear Mr. Leo:
In your letter dated December 10, 2018, on behalf of Pem-America, Inc., you requested a tariff classification and country of origin ruling. A description and photographs were provided.
Pem-America, Inc. item, the “Bradley,” is a patchwork quilt with a 100% woven cotton face and 100% woven polyester reverse, and stuffed with 200 – 220 grams per square (GSM) cotton fill.
Pem-America, Inc. item, the “Indienne Paisley,” is a quilt with a 100% cotton woven face and reverse, and stuffed with 200 – 220 grams per square (GSM) cotton fill. The photographs indicate the quilts are used for bedding. You did not specify if either quilt has embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work.
The applicable subheading for the quilts not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work will be 9404.90.8020, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for the quilts containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work will be 9404.90.8505, 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: Quilts, eiderdowns, comforters and similar articles: With outer shell of cotton.” The rate of duty will be 12.8% 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.
You outline a scenario wherein the “Bradley” and “Indienne Paisley” quilts are to be manufactured. Operations in Pakistan prior to export to China will include: spinning, weaving, washing, bleaching, dying or printing, washing, and drying of the cotton and polyester fabrics. Operations in China prior to export to the United States will include: cutting, quilting, insertion of cotton fills, sewing, prewashing, and packing for export.
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592) (URAA), 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
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.
Subheading 9404.90.80 or 9404.90.85 are not included in the paragraph (e)(2) exception to the above tariff shift rule. The quilts are made from woven fabrics and cotton fill. As the components comprising the quilts are formed in more than one country, Section 102.21(c)(2) is inapplicable.
Section 102.21(c)(3) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section”:
(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or
(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.
As the quilts are not knit and subheading 9404.90 is excepted from provision (ii), Section 102.21 (c)(3) is inapplicable.
Section 102.21 (c)(4) states, “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.”
The most important assembly or manufacturing process of the subject quilts is the fabric making process of the outer shell from fabrics formed in a single country. As the cotton and polyester is woven into fabric in Pakistan, the country of origin of the “Bradley” and “Indienne Paisley” quilts is conferred in Pakistan.
In addition to the country of origin request, you requested marking requirements. A marked sample was not submitted with your letter for review.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
It should be noted that textile fiber products imported into the U.S. must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. Questions concerning fiber content labeling requirements are covered under the Textile Fiber Products Identification Act. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Ave., Washington, DC 20580, as to whether the proposed marking satisfies such requirements.
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 above 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 Dharmendra Lilia at dharmendra.lilia.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division