NY G82215 - Classification and country of origin determination for sheets, pillowcases and pillow shams; 19 CFR 102.21(c)(2); tariff shift - United States International Trade Commision Rulings

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NY G82215

September 26, 2000

CLA-2-RR:NC:TA:349 G82215

CATEGORY: CLASSIFICATION

Al-Karam Textile Mills (Private) Ltd.
Karachi Dock Labour Board Building, 3rd Floor 58, West Wharf Road
Karachi, PAKISTAN

RE: Classification and country of origin determination for sheets, pillowcases and pillow shams; 19 CFR 102.21(c)(2); tariff shift

Gentlemen:

This is in reply to your letter dated August 10, 2000, received by this office on September 14, 2000, requesting a classification and country of origin determination for sheets, pillowcases and pillowshams which will be imported into the United States.

FACTS:

The subject merchandise consists of flat sheets, fitted sheets, pillowcases and pillow shams. Samples were not submitted. You have indicated that the fabric may be yarn dyed, printed or dyed. The sheets and pillowcases will be packaged as a three or four piece set. Additionally, a pair of pillowcases and a pair of pillowshams will be separately packaged. You did not specify the fiber content of these items. The manufacturing operations for the sheets, pillowcases and pillowshams are as follows:

Pakistan:
-fabric is woven.
-fabric is printed or dyed (unless yarn dyed) and finished. -fabric is shipped to Jordan.

Jordan:
-fabric is cut and sewn forming the sheets, pillowcases and pillowshams. -items are packaged 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.

If made from a chief weight cotton fabric, the flat and fitted sheets fall within textile category designation 361, the pillowcases fall within textile category designation 360 and the pillowshams fall within textile category designation 369. If made from a chief weight synthetic fiber fabric, all of the items 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.

You have indicated that the fabric from Pakistan undergoes processing operations at a Qualifying Industrial Zone (QIZ) in Jordan. The specific QIZ was not stated. Pursuant to the authority conferred by section 9 of the U.S.-Israel Free Trade Area Implementation Act of 1985 (19 U.S.C. §2112 note), the President issued Proclamation No. 6955 dated November 13, 1996 (published in the Federal Register on November 18, 1996 (61 Fed. Reg. 58761)), which modified the Harmonized Tariff Schedule of the United States (by creating a new General Note 3(a)(v)) to provide duty-free treatment to articles which are the product of the West Bank, Gaza Strip or a qualifying industrial zone, provided certain requirements are met. Such treatment was effective for products of the West Bank, Gaza Strip or a qualifying industrial zone entered or withdrawn from warehouse for consumption on or after November 21, 1996.

Under General Note 3(a)(v), HTSUS, articles the products of the West Bank, Gaza Strip or a qualifying industrial zone which are imported directly to the U.S. from the West Bank, Gaza Strip, a qualifying industrial zone or Israel qualify for duty-free treatment, provided the sum of 1) the cost or value of materials produced in the West Bank, Gaza Strip, a qualifying industrial zone or Israel, plus 2) the direct costs of processing operations performed in the West Bank, Gaza Strip, a qualifying industrial zone or Israel, is not less than 35% of the appraised value of such articles when imported into the U.S. An article is considered to be a product of the West Bank, Gaza Strip or a qualifying industrial zone if it is either wholly the growth, product or manufacture of one of those areas or a new and different article of commerce that has been grown, produced or manufactured in one of those areas.

First, we must determine if the sheets, pillowcases and pillowshams are products of the West Bank, Gaza Strip or a QIZ. To determine whether a textile or apparel article is considered to be a product of the West Bank, Gaza Strip or a QIZ, it is necessary to refer to the rules of origin for textiles and apparel products set forth in section 102.21, Customs Regulations (19 C.F.R. §102.21).

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 sheets, pillowcases and pillowshams 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 sheets, pillowcases and pillowshams was formed in a single country, that is, Pakistan, as per the terms of the tariff shift requirement, country of origin is conferred in Pakistan.

Based on the information provided and the above origin determination, the sheets, pillowcases and pillowshams are not considered a product of the West Bank, Gaza Strip or a QIZ, and will not be eligible for preferential duty treatment under General Note 3 (a)(v), HTSUSA.

HOLDING:

The flat sheets, fitted sheets and pillowcases are classified in heading 6302, HTSUSA, which provides for woven bed linen. The pillowshams are classified in heading 6304, HTSUSA, which provides for other furnishings.

The country of origin of the sheets, pillowcases and pillowshams is Pakistan. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa. Products of Pakistan falling in textile category designation 369-O are not subject to quota or visa restrictions.

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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