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HQ 959347

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July 18, 1996
CLA-2 RR:TC:TE 959347 jb

CATEGORY: CLASSIFICATION

Marilyn O'Connor
The Quiltex Company, Inc.
168-39th Street
Brooklyn, NY 11232

RE: Country of origin determination for infant comforter, crib sheet, headboard, side bumper, dust ruffle and diaper stacker; 19 CFR ?102.21(c)(2); tariff shift; 19 CFR process

Dear Ms. O'Connor:

This is in reply to your letter dated May 13, 1996, requesting a country of origin determination for an infants' comforter, crib sheet, headboard, side bumper, dust ruffle, and diaper stacker.

FACTS:

The subject merchandise at issue, which you claim to be a set, consists of a comforter, crib sheet, headboard, side bumper, dust ruffle, and diaper stacker, made out of 65 percent polyester and 35 percent cotton printed woven fabrics. Some of the items also contain a 100 percent nonwoven polyester fabric filling. The comforter features embroidery, piping, ruffles, an appliqued "Peter Pan" design, and a polyester filling. The fitted crib sheet, which is hemmed on four sides, features elasticized corners and is not decorated. The headboard bumper is semi-circular in shape and features five self fabric ties, a ruffle, embroidery, a "Peter Pan" applique, and a polyester filling. The side bumpers feature self fabric ties at several points, a ruffled top edge, and a polyester filling. The dust ruffle features a plain white woven platform section and a ruffled skirt. The diaper stacker is pyramidal in shape and features a cardboard platform insert, ruffles around the slit opening and a flap which overlaps the ruffled opening.

The manufacturing operations are as follows:

1. Comforter

TAIWAN

- border fabric is formed;
- back print fabric is formed.

PHILIPPINES

- center panel fabric is formed;
- applique;
- embroidery;
- polyester filling is formed;
- cutting;
- sewing.

*We assume that the total weight of the center panel is more than seven percent of the total weight of the finished comforter.

2. Crib sheet

TAIWAN

- fabric is formed.

PHILIPPINES

- elastic is formed;
- cutting;
- sewing.

3 & 4. Headboard and Side bumper

TAIWAN

- fabric is formed.

PHILIPPINES

- polyester filling is formed;
- cutting;
- sewing.

5. Dust ruffle

TAIWAN

- fabric is formed.

PHILIPPINES

- cutting;
- sewing.

6. Diaper Stacker

TAIWAN

- fabric is formed.

PHILIPPINES

- cutting;
- sewing.

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.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to GRI 3(b) define "goods put up for retail sale" as follows:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

In your letter you refer to the submitted merchandise as a set. Although the subject merchandise meets two of the requisite criteria as per GRI 3(b), that is, the merchandise consists of two or more components that are classifiable in different headings and it is put up in a manner suitable for sale without repacking, it does not meet the third criteria. The subject merchandise does not consist of articles put up together to meet a particular need or carry out a specific activity. Although all of the articles are intended for the use of infants, the diaper stacker is distinguishable because it is not an article used in a baby's crib like the other articles. As the subject merchandise fails to meet the definition of "goods put up for retail sale", each article must be classified separately. The comforter is classified in subheading 9404.90.8522, HTSUSA, the crib sheet is classifiable in subheading 6302.22.2020, HTSUSA, the side bumper, headboard and diaper stacker are classifiable in subheading 6307.90.9989, HTSUSA, and the dust ruffle is classified in subheading 6303.92.2000, HTSUSA..

Country of origin

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act 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":

6301-6306 The country of origin of a good classifiable under heading 6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

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.

9404.90 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.

The subject crib sheet and dust ruffle are classifiable in heading 6302, HTSUSA, and heading 6303, HTSUSA, respectively. As the fabric comprising this merchandise is formed in a single country, that is, Taiwan, as per the terms of the tariff shift, the country of origin for both the crib sheet and dust ruffle is Taiwan. The subject diaper stacker is classifiable in heading 6307, HTSUSA. Similarly, as the fabric comprising the submitted diaper stacker is formed in a single country, that is Taiwan, as per the terms of the tariff shift, the country of origin of the diaper stacker is Taiwan. The comforter, headboard and side bumper are comprised of fabrics formed in more than one country, and as such, a single country of origin cannot be determined when applying the applicable tariff shift rule.

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 comforter, headboard and side bumper are not knit to shape and headings 9404.90, HTSUSA and 6307.90, HTSUSA, are 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 comforter, headboard and sideboard, 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, 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 comforter, headboard and side bumper, the last country in which an important manufacturing operation occurs is the Philippines.

HOLDING:

The country of origin of the subject crib sheet, dust ruffle and diaper stacker is Taiwan.

The country of origin of the subject comforter shell, headboard and side bumper 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

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See also:

• Tariff No.: 6209.20.50 - Babies' garments & clothing acc. nesoi, of cotton, incl. sunsuits & sim app, sets & parts of sets, & diapers, not knitted or crocheted
• Tariff No.: 6302.22.20 - Bed linen, not knitted or crocheted, printed, of manmade fibers, nesoi
• Tariff No.: 6303.92.20 - Curtains (including drapes), interior blinds and valances, nesoi, of synthetic fibers, not knitted or crocheted
• Tariff No.: 6307.90.99 - National flags and other made-up articles of textile materials, nesoi
• Tariff No.: 9404.90.85 - Quilts, eiderdowns, comforters and similar articles, not of cotton