HQ 084584: Classification and country of origin for bedspreads

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 084584

                                        July 21, 1989


          CLA-2 CO:R:C:G  084584 DSN

          CATEGORY:  Classification

          TARIFF NO.:  6304.19.1500

          Mr. Steven L. Markowitz
          President
          Max Kahn Curtain Corp.
          261 Fifth Avenue
          New York, New York 10016

          RE:  Classification and country of origin for bedspreads

          Dear Mr. Markowitz:

                This ruling letter is in response to your inquiry of April
          18, 1989, requesting country of origin and tariff classification
          determinations under the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA) for bedspreads.  A sample was submitted
          for examination.

          FACTS:

                The sample at issue, style number 1339 is a bedspread
          assembled in Haiti.  It consist of three layers of fabric quilted
          together, with a half-ruffle drop.  The top layer is composed of
          48 percent polyester and 52 percent cotton woven in a floral
          print.  The lining is made from 100 percent polyester fiberfil.
          The backing is is composed of 100 percent polyester fabric.

                The sample has approximately 13-inch wide dust ruffles
          along 3 sides.  The ruffle is attached to the spread by two rows
          of straight stitching. The fabric forming the dust ruffle extneds
          1/2 inch above the stitching and forms a decorative ruffle
          edging.

                According to your submissions, the fabric will be imported
          into Haiti on bolts where it will be layered, quilted, cut to
          length, slit to width and sewn together to form the finished
          bedspreads.  Sometimes the fabric will be of United States
          origin.  












                                         -2-

          ISSUE:

                What is the country of origin and the classification of the
          merchandise at issue?

          LAW AND ANALYSIS:

                Country of origin is determined by the application of 19
          CFR 12.130.  In determining the country of origin of textile and
          textile products which consist of materials produced or derived
          from, or processed in, more than one country, the imported
          article is considered to be a product of the country in which the
          last substantial transformation took place.  A substantial
          transformation of a textile or a textile product is said to occur
          if a commodity undergoes a transformation by means of substantial
          manufacturing or processing into a new and different article of
          commerce.  Section 12.130(e), Customs Regulations, states that
          the cutting of fabric into parts and the assembly of those parts
          into the complete article will result in the processsing country
          being considered the country of origin.  Since the fabric at
          issue is cut and sewn into the finished article in Haiti and all
          other significant operations are performed there, the country of
          origin is Haiti.

                Classification of merchandise is in accordance with the
          General Rules of Interpretation (GRI's), taken in order.  GRI 1
          provides that classification shall be determined according to the
          terms of the headings and any relative section or chapter notes.
          Heading 6304, HTSUSA, provides for other furnishing articles,
          excluding those of heading 9404.  The Explanatory Notes
          constitute the official interpretation of the tariff at the
          international level.  The Explanatory Notes for heading 6304,
          state that the heading includes bedspreads.  Since the sample at
          issue is a bedspread it is classified under this heading.

          HOLDING:

                The sample at issue is classified under subheading
          6304.19.1500, HTSUSA, which provides for other furnishing
          articles, excluding those of heading 9404, bedspreads, other, of
          man-made fibers, containing any embroidery, lace, braid, edging,
          trimming, piping or applique work, textile category 666, and
          dutiable at the rate of 19.8 percent ad valorem.

                Due to the changeable nature of the statistical annotation
          and the restraint (quota/visa) categories applicable to textile
          merchandise, you should contact your local Customs office prior
          to importation of this merchandise to determine the current
          status of any import restraints or requirements.  













                                         -3-

                The country of origin of the sample at issue is Haiti.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division