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NY B84100




May 8, 1997

CLA-2-RR:NC:TA:349 B84100

CATEGORY: CLASSIFICATION

Mr. Larry Horowitz
Far East Multi-Media Inc.
118 Somerset Ave.
New Brunswick, NJ 08901

RE: Classification and country of origin determination for a pillow cover and pillowcase; 19 CFR 102.21(c)(1); wholly obtained or produced in a single country; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Horowitz:

This is in reply to your letter dated April 10, 1997, requesting a classification and country of origin determination for a pillow cover and pillowcase which will be imported into the United States.

FACTS:

The subject merchandise consists of a pillow cover and matching pillowcase. Both items are made from 100 percent cotton woven fabric. The approximately 18 x 25 inch pillow cover will be filled with buckwheat hulls after importation into the United States. This cover has a 7 inch zippered opening and features a drawstring with plastic brakes that will form a neck roll section. The approximately 20 x 26 inch pillowcase is designed specifically for use with the filled pillow. It has a standard opening on one side and a 6 inch opening on the other. This allows manipulation of the drawstring while covered by the pillowcase.

The fabric for the pillowcase and pillow cover will be woven in India, China or Russia. The fabric will be cut and sewn into a pillowcase and pillow cover in India, China or the Philippines. ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the pillowcase will be 6302.31.9010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped... pillowcases other than bolster cases. The rate of duty will be 7.3 percent ad valorem.

The applicable subheading for the pillow cover will be 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted of cotton. The rate of duty will be 6.9 percent ad valorem.

The pillowcase falls within textile category designation 360 while the pillow cover falls within textile category designation 369. 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. 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.

COUNTRY OF ORIGIN - 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." In two of the nine possible manufacturing scenarios the pillowcase and pillow cover are completely made in a single country. In one scenario the case and cover are made in China from Chinese woven fabric and in the second scenario the case and cover are made in India from fabric woven in India. As the pillow case and pillow cover in these two scenarios are wholly obtained or produced in a single country, that is, China or India, country of origin for those scenarios is conferred in China or India. Since in every remaining scenario, the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 would be inapplicable to the other seven possible scenarios.

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 of the foreign materials 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) in pertinent part 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":

HTSUS Tariff shift and/or other requirements

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.

As the fabric comprising the pillowcase and pillow cover is formed in a single country, that is, India or China or Russia, as per the terms of the tariff shift requirement, country of origin for all of the other scenarios is conferred in the country where the fabric is woven, namely, India or China or Russia.

HOLDING:

The subject pillowcase is classified in subheading 6302.31.9010, HTSUSA, which provides for pillowcases other than bolster cases of cotton. The subject pillow cover is classified in subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles of cotton.

China is the country of origin for the scenario where the pillowcase and pillow cover are completely produced in China from fabric woven in China. India is the country of origin for the scenario where the pillowcase and pillow cover are completely produced in India from fabric woven in India. The country of origin for the other scenarios is the country where the fabric is woven, namely, India or China or Russia. Based upon international textile trade agreements products of China and India are subject to quota and the requirement of a visa.

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, either directly, by reference, or by implication, is accurate and complete in every material respect.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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