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NY G81329




September 21, 2000

CLA-2-RR:NC:TA:349 G81329

CATEGORY: CLASSIFICATION

Ms. Janet B. Tan-Siao
Victoria Manufacturing Corporation
P.O. Box 2827
Manila, Philippines

RE: Classification and country of origin determination for a pillowsham and duvet cover; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Tan-Siao:

This is in reply to your letter dated August 28, 2000, requesting a classification and country of origin determination for a pillowsham and duvet cover which will be imported into the United States.

FACTS:

The subject merchandise consists of a highly embroidered pillowsham and duvet cover. You submitted a sample each item. Both the pillowsham and the duvet cover are made from a 50 percent polyester and 50 percent cotton woven fabric. The pillowsham has an overlapping flap opening on the back and the duvet cover has an opening at one end with a 9-button closure. A 5-inch wide strip of embroidered fabric is sewn to the perimeter of both items creating a flange or picture frame effect. The manufacturing operations for the pillowsham and duvet cover are as follows:

China:
-polyester and cotton fabric is woven.
-greige fabric is shipped to the Philippines.

Philippines:
-greige fabric is embroidered (schiffli embroidery). -embroidered fabric is dyed and finished. -fabric is cut and sewn forming the duvet cover and pillowsham. -items are packed and shipped.

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 bed linen among other things. The Explanatory Notes to heading 6302, HTSUSA, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen. Pillow shams have been consistently classified as other furnishing articles within Heading 6304, HTSUSA. You have not indicated whether the pillowsham and duvet cover will be packed separately or as a retail set. 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:
consist of at least two different articles which are, prima facie, classifiable in different headings; 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.

If the pillowsham and duvet cover are packed together as a retail set, they would meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles which are, prima facie, classifiable in different subheadings. They are put up together to carry out the specific activity of furnishing a bed. It is our opinion that if the sham and cover are packaged as a set for retail sale, the duvet cover is the component that provides the essential character of the set.

Please note, due to the fact that the sham and duvet cover are constructed from a 50/50 blend of fibers, they are classified using Section XI Subheading Note 2(A) and Section Note 2(A). The pillowsham and duvet cover will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The pillowsham and duvet cover may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time.

The applicable subheading for the duvet cover or a duvet cover and pillowsham set will be 6302.32.1060, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace braid, edging, trimming, piping or applique work: other: other. The rate of duty will be 15.7 percent ad valorem.

The applicable subheading for the separately packaged pillowsham will be 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.8 percent ad valorem.

The pillowsham and duvet cover fall within textile category designation 666. 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 pillowsham and duvet cover were 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 pillowsham and duvet cover was formed in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China.

HOLDING:

The duvet cover or a duvet cover and sham set is classified in subheading 6302.32.1060, HTSUSA, which provides for man-made fiber bed linen containing embroidery. The separately packaged pillowsham is classified in subheading 6304.93.0000, HTSUSA, which provides for other furnishings of man-made fibers.

The country of origin of the pillowsham and duvet cover is China. Based upon international textile trade agreements products of China 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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