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HQ 959544





August 6, 1996
CLA-2 RR:TC:TE 959544 jb

CATEGORY: CLASSIFICATION

Nilda P. de Manso
Rene Ortiz Villafane, Inc.
P.O. Box 2562
San Jan, Puerto Rico 00902

RE: Country of origin determination for a bed set, comforter, and bedspread and sham set;
19 CFR ?102.21(c)(2); tariff shift; 12.130(c)

Dear Ms. de Manso:

This is in reply to your letter dated June 21, 1996, on behalf of the Mouchet Corp., requesting a country of origin determination for a bed set, comforter, and bedspread and sham set which will be imported into the United States.

FACTS:

The subject merchandise consists of a bed set, comforter and bedspread and sham set. As our New York office issued to you New York Ruling Letter (NY) A85348, dated July 10, 1996, classifying the subject merchandise, we will not address the classification of this merchandise in this ruling.

The bed set consists of a standard size pillow case, a twin size fitted sheet and a flat sheet. All three items are made of a blend of 50 percent polyester and 50 percent cotton woven not napped fabric. The pillow case and flat sheet feature a printed floral design and the fitted sheet is dyed in a solid burgundy color. The bed set meets the requirements for "sets put up for retail sale."

The comforter is made of a 50 percent polyester and 50 percent cotton woven fabric and features a floral print, a polyester filler and a three inch ruffle on three sides of the comforter.

The bedspread features a quilted platform portion with a polyester filling and measures approximately 58 inches by 85 inches. The bed spread also has a single layer fabric skirt with a drop of 17 inches which hangs from three sides of the platform portion. The sham set consists of two standard size pillow shams and heart shaped sham. Each is made of 50 percent polyester and 50 percent cotton woven fabric and contains a polyester filling. The two shams are sized to fit standard pillows and feature a 4 inch ruffle along the edges. The heart shaped sham measures approximately 12 inches by 18 inches (exclusive of the four inch ruffle). Located in the back portion of the shams is an overlapping flap closure. These items do not meet the requirement for "sets put up for retail sale".

The manufacturing operations for all of the subject merchandise is as follows:

UNITED STATES OF AMERICA

- fabric is formed.

JORDAN

- fabric is cut, sewn and assembled.

ISSUE:

1. What is the country of origin of the submitted merchandise?

2. Which documents are necessary as evidence that the fabric is from U.S. origin?

3. What is the proper marking for 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 (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":

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.

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 merchandise is classified as follows: the bed set is classified in subheading 6302.22.2020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA); the comforter is classified in subheading 9404.90.8522, HTSUSA; and the bedspread, two standard pillow shams and heart shaped sham are classified in subheading 9404.90.9555, HTSUSA. As per the terms of the tariff shift, the country of origin of the subject merchandise is the single country in which the fabric comprising the good was formed by a fabric-making process- that is, the United States.

However, there is an exception to products from the United States that are sent abroad for processing. Section 12.130(c), Customs Regulations, provides that any product of the United States which is returned after having been advanced in value or improved in condition abroad, or assembled abroad, shall be a foreign article.

Section 12.130 which remains in effect was originally intended to be used to determine the country of origin of textiles and textile products for quota/visa requirement. In T.D. 90-17, issued February 23, 1990, Customs announced a change in practice and position. This change resulted in Customs using Section 12.130 for quota, duty and marking purposes when making country of origin determinations for textile goods. Therefore, in accordance with T.D. 90-17 and Section 12.130(c), the country of origin of the subject bed set, comforter, bedspread, pillow shams and heart shaped pillow sham is Jordan, for quota, marking, and duty purposes. The articles may be marked "Made in Jordan".

In your letter you request which documents are necessary as evidence that the fabric is of U.S. origin. Documentation such as an affidavit from the manufacturer and/or a mill voucher stating the origin of the fabric are supportive evidence that the fabric is of U.S. origin.

HOLDING:

The country of origin of the subject bed set, comforter, and bedspread and sham set, is Jordan.

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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