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NY 806795




February 24, 1995

CLA-2-63:S:N:N6:349 806795

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.9010; 6302.21.9020; 6302.22.2010; 6302.22.2020

Mr. Percy Bramble
Marcotex International Inc.
27 Eighth Street
Passaic, NJ 07055

RE: The tariff classification of a pillowcase, flat sheet, and fitted sheet from Morocco and China.

Dear Mr. Bramble:

In your letter dated February 3, 1995 you requested a classification ruling.

The submitted samples are a twin size flat sheet, fitted sheet, and a standard pillowcase. The fabric is printed with a floral design. All three items will be made in either 100 percent cotton woven fabric or 50 percent cotton and 50 percent polyester woven fabric. Please note, that the items made of a 50/50 blend of fibers, are classified on the basis of General Rule of Interpretation 3 (c) of the classification principals. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The flat sheet, fitted sheet, and pillowcase may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time. The pillowcase, flat sheet, and fitted sheet are imported separately and then packaged together in the United States.

In your letter, you indicate that all of the components of the set are made from rolls of printed fabric that are produced in China. In Morocco the fabric is cut and sewn to form the components of the set. 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 on 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 substantial manufacturing or processing operations into a new and different article of commerce.

Customs mandates that in order for flat and fitted sheets to be deemed to have undergone a substantial manufacturing process in a particular country or foreign territory, the fabric must undergo, at the minimum, the cutting to length and width of fabric, hemming and yet another processing step. The term "cutting to length and width" has been defined as cutting on all four sides of the fabric so as to create a component with no selvaged edges. The steps taken to create an elasticized fitted sheet have been previously considered acceptable as "another processing step".

The fitted sheet has been cut to length and width, further processed and therefore undergone a substantial transformation. The fitted sheet is considered a product of Morocco.

Since the flat sheet has not been cut to both length and width a substantial manufacturing process has not occurred and it is considered a product of China. The pillowcase has undergone a substantial manufacturing process noting Belcrest Linens v. United States, (741 F.2d 1368, Fed. Cir. 1984) and is considered a product of Morocco.

The applicable subheading for the pillowcase made of 100 percent cotton 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 made of 100 percent cotton 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 pillowcase made of a 50/50 blend will be 6302.22.2010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other... pillowcases. The rate of duty will be 12.8 percent ad valorem.

The applicable subheading for the flat and fitted sheets made of a 50/50 blend will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other... sheets. The rate of duty will be 12.8 percent ad valorem.

The flat sheet made of cotton falls within textile category designation 361. The flat sheet made of a 50/50 blend falls within textile category designation 666. Based upon international textile trade agreements products of China 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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