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NY H82378




July 3, 2001

CLA-2-RR:NC:TA:349 H82378

CATEGORY: CLASSIFICATION

Ms. Jill Simmons
International Trade Consultants, Inc.
P.O. Box 20160
Charleston, S.C. 29413-0160

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

Dear Ms. Simmons:

This is in reply to your letter dated May 25, 2001 received by this office on June 14, 2001, requesting a classification and country of origin determination for a crib set which will be imported into the United States. This request is being made on behalf of Sabtex N.Y. Ltd.

FACTS:

The subject merchandise, referred to as a “Bed in a Bag” set for an infant’s crib, consists of a comforter, fitted sheet, dust ruffle, bumper guard or pad and a pillow sham. Samples were not submitted and style numbers have not been determined. The fitted sheet, dust ruffle and pillow sham will be made from a 100 percent cotton or a chief weight cotton woven fabric. The fabric will be printed or dyed. The outer shell of the comforter and the bumper guard will also be made from either a 100 percent cotton or a chief weight cotton woven fabric. They will be stuffed with a polyester fiberfill. The shell fabrics will be printed or dyed. You have indicated that in some versions the comforter will feature embroidery, lace, braid, edging, trimming, piping or applique work and that other versions will not contain any of those decorative features. The “Bed in a Bag” set will be imported packed for retail sale in a clear plastic bag.

The manufacturing operations for the crib set are as follows:

BAHRAIN:
-fabric for the fitted sheet is woven.
-fabric is shipped to Pakistan.

PAKISTAN:
-fabric for the dust ruffle, sham, comforter and bumper guard is woven. -polyester fiberfill for the comforter and bumper guard is formed. -woven fabrics are printed or dyed.
-fabrics are cut, sewn, stuffed, etc. forming the various set components. -comforter, bumper guard, sheet, dust ruffle and sham are packed for retail sale and shipped.

ISSUE:

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

CLASSIFICATION:

The “Bed in a Bag” set meets the qualifications of “goods put up in sets for retail sale”. The components of the set consist of five different articles which are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing an infant's crib and they are packaged for sale directly to users without repacking. It is our opinion that the comforter is the component that gives the set its essential character.

The applicable subheading for the “Bed in a Bag” set that contains a comforter decorated with embroidery, lace, braid, edging, trimming, piping exceeding 6.35 millimeters or applique work will be 9404.90.8505, HTSUSA, which provides for 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: other: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The rate of duty will be 13.3 percent ad valorem.

The applicable subheading for the “Bed in a Bag” set that contains a comforter without those decorative features 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 millimeters or applique work quilts eiderdowns, comforters and similar articles. The rate of duty will be 4.6 percent ad valorem.

Although classified as a set, the components are subject to quota and visa restrictions as if they were separately classified. The comforter falls within textile category designation 362 and the fitted sheet falls within textile category designation 361. The dust ruffle and pillow sham fall within textile category designation 369. The bumper guard is not currently assigned a textile category designation. 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.

Section 102.21(d) addresses the treatment of sets for country of origin purposes. Section 102.21(d) provides the following:

Where a good classifiable in the HTSUS as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section.

Although the classification of the subject comforter set, as per an essential character determination, is based on the comforter, as per the terms of Section 102.21(d), the country of origin of each of the items comprising the set must be determined separately.

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, dust ruffle, pillow sham and bumper guard were wholly obtained or produced in a single country, that is, Pakistan, country of origin is conferred in Pakistan. The fitted sheet is not wholly obtained or produced in a single country, territory or insular possession, and therefore paragraph (c)(1) of Section 102.21 is inapplicable for that component.

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 fitted sheet is formed in a single country, that is, Bahrain, as per the terms of the tariff shift requirement, country of origin of the fitted sheet is conferred in Bahrain.

HOLDING:

The country of origin of the comforter, dust ruffle, bumper guard and pillow sham is Pakistan. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa. The country of origin of the fitted sheet is Bahrain. Based upon international textile trade agreements products of Bahrain are subject to visa requirements.

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 section 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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