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NY 805934




February 13, 1995

CLA-2-63:S:N:N6:349 805934

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.9010; 6302.21.9020; 6302.21.9050

Mr. Avi Gross
Divatex Home Fashions, Inc.
P.O. Box 1932
New York, NY 10025-1932

RE: The tariff classification of a cotton sheet set and a comforter cover from Indonesia and Malaysia.

Dear Mr. Gross:

In your letter dated January 11, 1995 received by this office on January 19, 1995, you requested a classification ruling.

You have submitted samples of a sheet set and a comforter cover. The sheet set consists of two pillowcases, a flat sheet and a fitted sheet. Both the sheet set and the comforter cover are made from a woven 100 percent cotton printed fabric. The set and the cover are packed separately.

The fabric for these items is woven, printed and finished in Indonesia. Flat sheets are manufactured from this fabric in Indonesia. The flat sheets and rolls of finished fabric are sent to Malaysia where the fabric is cut an sewn to form the components of the rest of the sheet set and the comforter covers. The finished sheet set is then packed together and the finished cover is packed separately. The sample pillowcase is folded in half and sewn on two sides with a hemmed opening on the fourth for the insertion of a pillow. The sample fitted sheet is cut and hemmed on all four sides. The top and bottom edges of this sheet are fully elasticized. The comforter cover is cut to size, folded over and stitched on three sides. The sample full/queen size cover has a 42 inch opening on one side to allow the insertion of a comforter. This opening is closed with six buttons and button holes.

Since the pillowcases and the sheets are classifiable under the same heading, they are not considered a set for tariff purposes and are classifiable separately. Country of origin determination for textile products are subject to Section 12.130 of the Customs Regulations (19 CFR 12.130). Section 12.130(b) provides that a textile product that is processed in more than one country or territory shall be a product of that country or territory where it last underwent a substantial transformation. A textile product will be considered to have undergone a substantial transformation if it has been transformed by means of manufacturing or processing operations into a new and different article of commerce.

The pillowcases, fitted sheet and the comforter cover have been subjected to a substantial manufacturing or processing operation and are therefore considered products of Malaysia. The flat sheet is a product of Indonesia.

The applicable subheading for the pillowcases will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... pillowcases, other than bolster cases. The duty rate will be 7.5 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... sheets. The duty rate will be 7.5 percent ad valorem.

The applicable subheading for the comforter cover will be 6302.21.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped...other. The duty rate will be 7.5 percent ad valorem.

The pillowcases fall within textile category designation 360 and the sheets fall within textile category designation 361. The comforter covers fall within textile category designation 362. Based upon international textile trade agreements products of Indonesia and Malaysia are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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