HQ 959579: Country of origin determination for decorative Christmaspillows, 19 CFR 102.21(c)(5); last country in which animportant assembly or manufacturing process occurs

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 959579
                                 
                         August 22, 1996
CLA-2   RR:TC:TE  959579  jb

CATEGORY: Classification

Michael Riley
May Merchandising Company
615 Olive Street
St. Louis, Missouri 63101

RE:  Country of origin determination for decorative Christmas
pillows, 19 CFR 102.21(c)(5);     last country in which an
important assembly or manufacturing process occurs

Dear Mr. Riley:

     This is in reply to your letter dated July 23, 1996,
requesting a country of origin determination for certain
decorative Christmas pillows.  Samples were submitted to this
office for examination.

FACTS:

     The submitted merchandise consists of two decorative
Christmas pillows made of 100 percent cotton woven fabric and
measuring approximately 8-1/2 inches on all four sides.  Style
number 96305 features a design of a Christmas tree with presents
at its base embroidered on the face fabric.  Style number 96295
features a design of a partridge and a pear tree embroidered on
the face fabric.  The manufacturing operations are as follows:

     CHINA 

     - fabric for front of pillow is formed.

     KOREA

     -fabric for back of pillow is formed.

     PHILIPPINES

     - decorative trim is formed;
     - embroidery;
     - polyester fiberfill is formed;
     - cutting;
     - sewing, including attaching the trim;
     - packing and shipping.

ISSUE:

     What is the country of origin of the submitted merchandise?

LAW AND ANALYSIS:

     Classification

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation.  GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes.  Where goods
cannot be classified solely on the basis of GRI 1, the remaining
GRI will be applied, in the order of their appearance.

     Heading 9404, HTSUS, provides for, among other things,
articles of bedding and similar furnishings.  Although size
specifications are not explicitly outlined in the terms of
heading 9404, HTSUS, it is the opinion of this office that so
long as pillows are sufficient in size and stuffing to be capable
of providing support, classification in heading 9404, HTSUS, is
not excluded.  

     Heading 6307, HTSUS, provides for, among other things, other
made up articles.  This heading is a basket provision for a
variety of merchandise not more specifically provided for in the
tariff.  The subject decorative pillows, measuring 8-1/2 inches
on all four sides are a class of merchandise separate and
distinct from bedding in that they are not designed to cushion
the head during sleep and are too small to provide support for
the neck and head.  As such, they are excluded from
classification in heading 9404, HTSUS, and are more properly
classified in heading 6307, HTSUS.  See e.g., HQ 957617, dated
May 3, 1995, which classified a pillow in heading 9404, HTSUS,
because it was determined to be large enough to provide support,
and HQ 087316, dated July 9, 1990, wherein four pillows were
determined to be articles of heading 6307, HTSUS, because they
were too small to provide support.

Country of origin

     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
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".

     Paragraph (e) 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":

          6307.90         The country of origin of a good
classifiable under subheading                      6307.90 is the
country, territory, or insular possession in which the                      fabric comprising the good was formed by a
fabric-making process.

     The subject merchandise is classifiable in subheading
6307.90, HTSUS.   The fabric comprising this merchandise is
formed in China (for front of pillow), Korea (for back of pillow)
and the Philippines (polyester fiber fill).  As such, the fabric
is not formed in a single country, as per the terms of section
102.21(c)(2).

     Paragraph (c)(3) states that, "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 subject merchandise is not knit to shape and
subheading 6307.90, HTSUS, is excepted from provision (ii),
paragraph (c)(3) is inapplicable.

     Paragraph (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 the case of the subject merchandise, the
most important manufacturing operation occurs at the time of the
fabric formation.   As the fabric formation for this merchandise
occurs in more than one country, and no one fabric can be
considered more important in this case, country of origin cannot
be readily determined based on the fabric making process.  As
such, paragraph (c)(4) is not applicable.

     Paragraph (c)(5) states that, "Where the country of origin
of a textile or apparel product cannot be determined under
paragraph (c) (1), (2), (3) or (4) of this section, the country
of origin of the good is the last country, territory or insular
possession in which an important assembly or manufacturing
process occurred.  Accordingly, in the case of the subject
merchandise, the last country in which an important assembly
operation occurs is the Philippines.

HOLDING:

     The country of origin of the subject decorative pillows,
referenced style numbers 96305 and 96295, is the Philippines.

     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 section states that a ruling letter is issued
on the assumption that all of the information furnished in the
ruling letter, either directly, by reference, or by implication,
is accurate and complete in every material respect.

     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.



                              Sincerely,




                              John Durant, Director
                              Tariff Classification Appeals
Division