NY E88141 - Classification, marking and country of origin determination for bed linen, pillow shams and bedspreads; 19 CFR 102.21(c)(2); tariff shift - United States International Trade Commision Rulings

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NY E88141

November 9, 1999

CLA-2-RR:NC:TA:349 E88141

CATEGORY: CLASSIFICATION

Mr. Brian J. Murphy
Law Offices of Roy Ian Delbyck
Suite 706 Ocean Centre, Harbour City
5 Canton Road, Tsimshatsui, Kowloon, Hong Kong

RE: Classification, marking and country of origin determination for bed linen, pillow shams and bedspreads; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Murphy:

This is in reply to your letter dated September 9, 1999, received by this office on October 13, 1999, requesting on behalf of First Success Trading Limited a classification, marking and country of origin determination for bed linen, pillow shams and bedspreads which will be imported into the United States.

FACTS:

The subject merchandise consists of bed linen, pillow shams and bedspreads. The classification of these items will be addressed in New York Ruling Letters E88137 and E88138. Samples were submitted with those requests. The bed linen consists of flat sheets, fitted sheets, duvet covers and pillowcases. The flat sheets, duvet covers and the pillowcases are embroidered. The bed linen is made from 100 percent cotton woven fabric. The pillow shams are made from 100 percent cotton woven fabric and feature an overlapping flap closure on the back. The bedspreads will be made from either a 100 percent cotton woven fabric or a 100 percent linen woven fabric. The shams and bedspreads will also contain embroidery.

The manufacturing operations for the bed linen, shams and bedspreads are as follows:

Country A:
-the various fabrics are woven.
-the fabrics are dyed (if necessary).
-rolls of fabric are shipped to Country B.

Country B:
-fabrics are cut and hemmed forming the bed linen, shams and bedspreads. -bed linen, shams and bedspreads are embroidered and finished. -bed linen, shams and bedspreads are shipped to Hong Kong.

Hong Kong:
-bed linen, shams and bedspreads are inspected, packed and shipped to the United States.

ISSUE:

What are the classification, marking 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. The Explanatory Notes to heading 6302, HTSUSA, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen. Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404, HTSUSA. The Explanatory Notes to heading 6304, HTSUSA, include bedspreads as an example of these other furnishings. Pillow shams have been consistently classified as other furnishings of heading 6304, HTSUSA. Accordingly, the subject sheets, pillowcases and duvet covers are properly classified in heading 6302, HTSUSA and the bedspreads and pillow shams in heading 6304, HTSUSA.

Bed linen, pillow shams and bedspreads may be subject to quota and visa restrictions. 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 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 fabrics comprising the bed linen, shams and bedspreads were formed in a single country, that is, Country A, as per the terms of the tariff shift requirement, country of origin is conferred in Country A.

MARKING:

You have also requested a ruling on whether the proposed markings "Made in Country A", "Product of Country A", "Produced in Country A", "Fabric Country A, Processed in Country B", "Fabric Country A, Finished in Country B" or "Fabric Country A, Cut, Sewn and Embroidered in Country B" are acceptable country of origin markings for the bed linen, shams and bedspreads. This marking would appear on a sewn on label.

The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

The origin rules indicate that the country of origin of the finished the bed linen, shams and bedspreads is Country A, the country where the fabric was formed by a fabric-making process. The proposed markings "Made in Country A", "Product of Country A" and "Produced in Country A" are consistent with the origin rules for bed linen and furnishings under Section 102.21, Customs Regulations. Marking the bed linen, shams and bedspreads "Made in Country A", "Product of Country A" or "Produced in Country A" will satisfy the marking requirements of 19 U.S.C. 1304 and would be acceptable country of origin marking for the bed linen, shams and bedspreads.

The proposed markings "Fabric Country A, Processed in Country B", "Fabric Country A, Finished in Country B" and "Fabric Country A, Cut, Sewn and Embroidered in Country B" are not acceptable country of origin markings for the finished bed linen, shams and bedspreads. The origin rules indicate that the country of origin of the finished bed linen, shams and bedspreads is Country A, where the fabric for those items is formed. The proposed markings "Fabric Country A, Processed in Country B", "Fabric Country A, Finished in Country B" and "Fabric Country A, Cut, Sewn and Embroidered in Country B" only indicate that the fabric is of Country A origin, not that the bed linen and furnishings are of Country A origin as determined above. Since these proposed markings are in direct conflict with the origin determination made pursuant to Section 102.21, they do not satisfy the marking requirements of 19 U.S.C. 1304 and, thus, are not acceptable country of origin marking for the bed linen, shams and bedspreads.

However, a phrase such as "Made in Country A, Further Processed in Country B" indicates that the country of origin of the finished bed linen, shams and bedspreads is Country A which is consistent with the origin rules for bed linen and furnishings under Section 102.21, Customs Regulations. Marking the bed linen, shams and bedspreads "Made in Country A, Further Processed in Country B" will satisfy the marking requirements of 19 U.S.C. 1304 and would be an acceptable country of origin marking for the finished bed linen, shams and bedspreads.

HOLDING:

The country of origin of the sheets, pillowcases, duvet covers, pillow shams and bedspreads is Country "A".

Pursuant to the origin rules set forth in Section 102.21 and the country of origin marking requirements of 19 U.S.C. 1304 the proposed country of origin markings "Made in Country A", "Product of Country A" and "Produced in Country A" are acceptable country of origin markings for the finished bed linen, shams and bedspreads. The proposed country of origin markings "Fabric Country A, Processed in Country B", "Fabric Country A, Finished in Country B" and "Fabric Country A, Cut, Sewn and Embroidered in Country B" are not acceptable country of origin markings for the bed linen, shams and bedspreads. However, marking such as "Made in Country A, Further Processed in Country B" will satisfy the marking requirements of 19 U.S.C. 1304 and is an acceptable country of origin marking for the finished bed linen, pillow shams and bedspreads.

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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