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NY 890261




October 7, 1993

CLA-2-63:S:N:N6:349 890261

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2020; 6302.21.2040; 6302.22.2010; 6302.22.2020

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty Seven Broad Street
New York, NY 10004

RE: The tariff classification of sheet and pillowcase sets from Hong Kong.

Dear Ms. Cumins:

In your letters dated September 9 and 15, 1993, on behalf of the Morgan Group Inc., you requested a tariff classification ruling.

You have submitted a sheet set which consists of two pillowcases, a flat sheet and a fitted sheet. The blended fabric set will be manufactured in two versions. One sheet set will be made from a chief weight cotton woven fabric, while the other will be made from a chief weight polyester woven fabric. Except for the fiber contents, the two sets are identical.

Rolls of woven griege fabric are manufactured in China or Pakistan and shipped to Hong Kong. In Hong Kong the fabric is subjected to finishing processes including bleaching, sizing and shrinking. The fabric is then dyed and printed with a floral pattern. The printed fabric is cut and sewn to form the components of the set and packed into retail sets. You note in your letter that the fabric will be cut to length and width in some instances, cut only to length in some cases, and only to width in others. 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 pillowcase has been cut to both length and width. The sample flat sheet has been cut to width and hemmed on both sides. The bottom edge is selvage, and the hemmed top edge also contains selvage. The top and bottom edges of the fitted sheet have been fully elasticized and contain selvage edges. The two sides have been cut and hemmed.

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 determinations 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 substantial manufacturing or processing operations into a new and different article of commerce. Section 12.130 (e) (1) of the Customs Regulations provides the following:

An article or material usually will be a product of a particular foreign territory or country, or insular possession of the U.S., when it has undergone prior to importation into the U.S. in that foreign territory or country, or insular possession any of the following:

(i) Dyeing of fabric and printing when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moreing.

The griege fabric has been subjected to a substantial manufacturing or processing operation, and therefore the sheet set is considered to be a product of Hong Kong.

The applicable subheading for the chief weight cotton pillowcase will be 6302.21.2020, 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... pillowcases, other than bolster cases: not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the chief weight cotton flat sheet and fitted sheet will be 6302.21.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other... sheets: not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the chief weight polyester pillowcase 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... pillow cases. The rate of duty is 13 percent ad valorem.

The applicable subheading for the chief weight polyester flat sheet and fitted sheet 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 is 13 percent ad valorem.

The pillowcases of chief weight cotton fall within textile category designation 360 and the sheets fall within textile category designation 361. The pillowcases and sheets of chief weight polyester fall within textile category designation 666. Based upon international trade agreements, products of Hong Kong are not presently subject to quota restraints however and export license is required.

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

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