HQ 958651: Country of origin of a down comforter; Section 102.21,Customs Regulations

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 958651

                          March 18, 1996
                                 
CLA-2 RR:TC:TE 958651 CAB

CATEGORY: CLASSIFICATION

Mr. James C. England
James C. England & Associates 
6 Deer Drive (Route 3)
Lexington, VA 24450

RE: Country of origin of a down comforter; Section 102.21,
Customs Regulations

Dear Mr. England:

     This is in response to your letter of November 6, 1995,
concerning the country of origin 
of a down comforter.  You are requesting a country of origin
determination for a finished goose or duck down comforter
pursuant to the provisions of Section 102.21, Customs Regulations
(19 CFR Section 102.21). 

FACTS:

     You propose two different manufacturing scenarios.  In the
first scenario, the manufacturing process is as follows: Goose or
duck down that has been washed and sterilized in China will be
transported to Macau; Comforter shells from China will also be
cut and sewn in and then transported to Macao; The comforter
shells and down will be assembled in Macao; Finally, the finished
down comforter will be exported to the United States.  In the
second scenario, the manufacturing process is as follows:
Imported cotton piece goods will be cut and sewn into comforter
shells in Macao;  These comforter shells will be filled with
washed and sterilized goose or duck down from China in Macao. 
The finished down comforters will be exported to the United
States.  

ISSUE:

     What is the country of origin for the subject down
comforter?

LAW AND ANALYSIS:

     Section 102.21, Customs Regulations (19 CFR Section 102.21),
sets forth the general rules to determine country of origin. 
Section 102.21(c)(1) sets forth the general rule for determining
the country of origin of a textile or apparel product in which
the good was wholly obtained or produced.  Section 102.21(c)(2)
provides for instances where the country of origin of a textile
or apparel product cannot be determined under Section
102.21(c)(1).

     Section 102.21(c)(2) provides, in pertinent part:

          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 foreign material 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.  

     Section 102.21(e), provides in pertinent part:

          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.  

     In the first scenario, washed and sterilized goose or duck
down from China will be exported to Macao.  Comforter/quilt
shells that have been cut and sewn in China will also be exported
to Macao.  In Macao, both the comforter/quilt shells and the
goose or duck down will be combined to result in finished down
comforters.  In the second scenario, imported cotton piece goods
will be cut and sewn into comforter shells in Macao.  The
comforter shells will be filled with goose or duck down from
China in Macao.  

     As the down comforter at issue is not wholly obtained or
produced in a single country, we must determine whether the
applicable requirement specified in Section 102.21(e) has been
met.  
The finished down comforter is classifiable in subheading 9404.90
of the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  Pursuant to Section 102.21(e), in the  first scenario,
the country of origin of the subject down comforter is China, the
country where the fabric was formed by a fabric-making process. 
The country of origin of the down comforter in the second
scenario is also the country where the fabric was formed. 
However, since the importer has failed to state where the fabric
for the finished comforter was formed, Customs is unable to make
a specific country of origin determination in the second
scenario.  

HOLDING:

     China is the country of origin for the down comforter in the
first scenario.




     This ruling is issued pursuant to the provisions of Part 177
Customs Regulations (19 CFR Part 177).  If the specific factual
situation is not as described above, this ruling may not be
valid.  In such an event, it is recommended that a new ruling
request be submitted.

                                   Sincerely,



                                   John Durant, Director
                                   Tariff Classification Appeals
Division