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NY E87490




October 26, 1999

CLA-2-RR:NC:TA:349 E87490

CATEGORY: CLASSIFICATION

Mr. Philip Bart
Bartex Bedlinen
741 Botany Road
Rosebery, NSW 2018
AUSTRALIA

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

Dear Mr. Bart:

This is in reply to your letter dated September 14, 1999, received by this office on September 28, 1999, requesting a classification and country of origin determination for a "Dorm in a Bag" which will be imported into the United States.

FACTS:

The subject merchandise, referred to as the "Dorm in a Bag," consists of a flat sheet, fitted sheet, pillowcase, duvet cover, comforter, bath towel and two wash cloths packed in an outer drawstring bag which will be used as a laundry bag. The flat and fitted sheets are made from a 55 percent cotton and 45 percent polyester woven dyed fabric. The pillow case and duvet cover are made from a 55 percent cotton and 45 percent polyester woven printed fabric. The duvet cover has a multiple button closure at one end. The comforter has a 100 percent cotton shell and is stuffed with a polyester fill. The edges of the comforter are finished with a binding fabric. The submitted samples of the sheets, pillowcase, duvet cover and comforter do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The towel and washcloths (face cloths) are made from 100 percent cotton terry toweling fabric. The towel measures approximately 30 x 60 inches and the washcloths are approximately 12 inches square. The laundry bag is made from a 100 percent cotton woven fabric.

The manufacturing operations for the "Dorm in a Bag" are as follows:

Pakistan:
-cotton fabric for the laundry bag is woven (or this fabric may be woven in Indonesia). -cotton fabric for the comforter shell is woven and finished. -polyester fiber fill is formed.
-fabrics are cut and sewn to form the comforter. -fabric and comforters are shipped.

Indonesia:
-cotton fabric for the laundry bag is woven (or this fabric may be woven in Pakistan). -cotton/polyester fabric is woven (or this fabric may be woven in Australia). -fabrics are shipped to Australia.

Australia:
-cotton/polyester fabric is woven (or this fabric may be woven in Indonesia). -cotton terry toweling fabric is woven, dyed and finished. -terry fabric is cut and hemmed forming the bath towel and wash cloth. -cotton and cotton/polyester fabrics are finished (may be desized, bleached, singed, dyed or printed, resinated and finished).
-finished fabrics are shipped to Fiji.

Fiji:
-fabrics are cut and sewn forming the laundry bag, flat sheet, fitted sheet, pillowcase and duvet cover.
-items are packed.

ISSUE:

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

CLASSIFICATION:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6302, HTSUSA, provides for among other things, bed linen and toilet linen. The Explanatory Notes to heading 6302, HTSUSA, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen and bath towels and face cloths as examples of toilet linen. Comforters are classified within Heading 9404, HTSUSA, which provides for articles of bedding and similar furnishing such as mattresses, quilts, comforters and pillows. Laundry bags have been consistently classified as other made up articles within Heading 6307, HTSUSA. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The subject "Dorm in a Bag" does not meet the qualifications of "goods put up in sets for retail sale". The components of the set are not put up together to meet a particular need or to carry out a specific activity. Therefore, each item in the "Dorm in a Bag" will be classified separately.

The applicable subheading for the printed pillowcase will be 6302.21.9010, HTSUSA, 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 rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the printed duvet cover will be 6302.21.9050, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... other. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the dyed flat and fitted sheets will be 6302.31.9020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped... sheets. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the bath towel will be 6302.60.0020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton towels: other. The duty rate will be 9.7 percent ad valorem.

The applicable subheading for the wash cloths will be 6302.60.0030, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton other. The duty rate will be 9.7 percent ad valorem.

The applicable subheading for the laundry bag will be 6307.90.9989, HTSUSA, which provides for other made up articles; other: other: other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the comforter will be 9404.90.8020, HTSUSA, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.7 percent ad valorem.

The pillowcase falls within textile category designation 360, the sheets fall within textile category designation 361 and the comforter and duvet cover fall within textile category designation 362. The bath towel falls within textile category designation 363 while the wash cloth falls within textile category designation 369. The laundry bag is classified under a subheading that is not currently assigned a textile category designation and would not be subject to quota or visa restrictions. 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.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 comforter, bath towel and wash cloths were wholly obtained or produced in a single country, the country of origin is conferred in that country. The country of origin for the comforter is Pakistan and the country of origin for the towel and wash cloths is Australia. The other components of the "Dorm in a Bag" were not wholly obtained or produced in a single country, territory or insular possession and therefore 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.

6307.90 The country of origin of a good classifiable under subheading 6307.90 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 sheets, pillowcase, duvet cover and laundry bag were formed in a single country, as per the terms of the tariff shift requirement, country of origin is conferred in that country. When the fabric for the sheets, pillowcase, duvet cover and laundry bag is formed in Indonesia, country of origin is conferred in Indonesia. When the fabric for the sheets, pillowcase and duvet cover is formed in Australia, country of origin is conferred in Australia. When the fabric for the laundry bag is formed in Pakistan, country of origin is conferred in Pakistan.

HOLDING:

The pillowcase is classified in subheading 6302.21.9010, HTSUSA, which provides for printed cotton pillowcases. The duvet cover is classified in subheading 6302.21.9050, HTSUSA, which provides for other printed cotton bed linen. The flat and fitted sheets are classified in subheading 6302.31.9020, HTSUSA, which provides for other cotton sheets. The bath towel is classified in subheading 6302.60.0020, HTSUSA, which provides for cotton terry towels. The wash cloths are classified in subheading 6302.60.0030, HTSUSA, which provides for other cotton terry toilet linen. The laundry bag is classified in subheading 6307.90.9989, HTSUSA, which provides for other made up articles. The comforter is classified in subheading 9404.90.8020, HTSUSA, which provides for cotton comforters.

The country of origin of the comforter is Pakistan. The country of origin of the bath towel and wash cloths is Australia. When the fabric for the sheets, pillowcase, duvet cover and laundry bag is formed in Indonesia, the country of origin for those items is Indonesia. When the fabric for the sheets, pillowcase and duvet cover is formed in Australia, the country of origin for those items is Australia. When the fabric for the laundry bag is formed in Pakistan, the country of origin is Pakistan. Based upon international textile trade agreements products of Indonesia falling in textile category designations 360, 361 and 362 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 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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