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June 10, 1999

CLA-2-RR:NC:TA:349 E82177

CATEGORY: CLASSIFICATION

Ms. Margaret R. Polito
Neville, Peterson & Williams
80 Broad Street - 34th Floor
New York, NY 10004

RE: Classification and country of origin determination for a pillow protector and a feather bed cover; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Polito:

This is in reply to your letter dated May 20, 1999, on behalf of Pac-Fung Feather Co., Ltd., requesting a classification and country of origin determination for a pillow protector and a feather bed cover which will be imported into the United States.

FACTS:

The subject merchandise consists of 100 percent cotton woven bed linen. The submitted plain white pillow protector consists of a rectangular piece of fabric that has been folded in half and sewn along two sides. One end of the protector has a zipper closure. The pillow protector is designed to cover a standard size pillow and it measures approximately 20 x 26 inches. The submitted plain white feather bed cover consists of two rectangular panels that have been sewn together on three sides. The fourth side has a zipper closure. The cover, which measures approximately 82 x 84 inches, is designed to enclose a feather bed mattress topper. Neither item contains any embroidery, lace, braid, edging, trimming, piping or applique work.

The manufacturing operations for the pillow protector and feather bed cover are as follows:

Cambodia:
-cotton fabric is woven.
-greige fabric is shipped to China.

China:
-fabric is bleached, dyed and finished.
-fabric is cut to size.
-rectangular panels are sewn creating the subject merchandise. -the pillow protector and feather bed cover are packed and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the pillow protector will be 6302.31.9040, 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... pillowcovers. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the feather bed cover will be 6302.31.9050, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped... other. The rate of duty will be 7.2 percent ad valorem.

The pillow protector falls within textile category designation 369 and the feather bed cover falls within textile category designation 362. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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." 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 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 pillow protector and the feather bed cover are formed in a single country, that is, Cambodia, as per the terms of the tariff shift requirement, country of origin is conferred in Cambodia.

HOLDING:

The pillow protector is classified in subheading 6302.31.9040, HTSUSA, which provides for cotton pillowcovers. The feather bed cover is classified in subheading 6302.31.9050, HTSUSA, which provides for other cotton bed linen.

The country of origin of the pillow protector and the feather bed cover is Cambodia. Based upon international textile trade agreements products of Cambodia are subject to 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 sections 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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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