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HQ 959422




July 31, 1996
CLA-2 RR:TC:TE 959422 jb

CATEGORY: CLASSIFICATION

Rene Ortiz Villafane
P.O. Box 2562
San Juan, Puerto Rico 00902

RE: Country of origin determination for sheets and pillow cases; 19 CFR ?102.21(c)(2); tariff shift

Dear Mr. Villafane:

This is in reply to your letter dated May 29, 1996, on behalf of your client, The Mouchet Corp., requesting a country of origin determination for sheets and pillow cases which will be imported into the United States.

FACTS:

The subject merchandise consists of a four piece full size bed set consisting of a flat sheet, a fitted sheet and two standard size pillow cases, made out of 50 percent cotton and 50 percent polyester blend woven fabric. The flat sheet is hemmed along three edges and the fourth edge is finished with a 1-3/4 inch ruffle. The fitted sheet is hemmed along two edges with a piece of elastic sewn onto the other two edges. The corners of the edges containing the elastic are sewn forming fitted pockets. Three edges of the pillow cases are sewn and the fourth edge has a slit opening used to accommodate the insertion of the pillow.

The manufacturing operations are as follows:

Pakistan

- fabric is formed.

Jordan

- fabric is cut;
- fabric is sewn.

ISSUE:

What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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:"

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.

The subject merchandise is classifiable as a bed set in heading 6302, Harmonized Tariff Schedule of the United States (HTSUS). Although you state in your letter that the sheets and pillow cases are separately classified, that is, subheadings 6302.32.2040, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other; sheets: not napped, and 6302.32.2020, HTSUSA, which provides for, bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other; pillowcases, other than bolster cases: not napped, respectively, it is the opinion of this office that the merchandise qualifies as "goods put up in sets for retail sale". As such, the sheets and pillow cases are classifiable in subheading 6302.22.2020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: printed: of man-made fibers: other; sheets. As the subject merchandise meet the terms of the tariff shift, that is, the fabric making process occurs in a single country, Pakistan, country of origin is conferred in Pakistan.

HOLDING:

The country of origin of the subject sheets and pillow cases is the single country in which the fabric making process occurs, that is, Pakistan.

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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