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NY I81610




June 4, 2002

CLA-2-RR:NC:TA:349 I81610

CATEGORY: CLASSIFICATION

Mr. Kirit D. Patel
Venus Textiles
25861 Wright Street
Foothill Ranch, CA 92610

RE: Classification and country of origin determination for sheet sets; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Patel:

This is in reply to your letter dated May 13, 2002 requesting a classification and country of origin determination for sheet sets which will be imported into the United States.

FACTS:

The subject merchandise consists of bed sheet sets. The submitted samples contain a flat sheet, fitted sheet and a pillowcase. Although the sample sets are plain white, you have indicated that the imported sets may be dyed or printed. The sets are made from 55 percent cotton and 45 percent polyester woven fabric. The flat sheets have a 2-inch hem at the top and bottom. The fitted sheets are elasticized at the top and bottom. The sides of both sheets are selvages. The pillowcases are sewn on three sides and have a 2-inch wide hem at the opening. The submitted samples do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The manufacturing operations for the sets are as follows:

BANGLADESH, EGYPT, INDIA, INDONESIA OR PAKISTAN: -cotton/polyester fabric is woven.
-cotton/polyester fabric is dyed or printed and finished. -fabric is shipped to the United States.

UNITED STATES:
-fabric is cut to size and shape (fabric for flat sheet is cut to length, fabric for pillowcase is cut to length and width, fabric for fitted sheet cut to length and the four corners are cut out).
-cut components are shipped to Mexico.

MEXICO:
-components are sewn/hemmed/elasticized, creating the pillowcases and the sheets (pillowcase is hemmed and sewn on three sides, flat sheet is hemmed at the top and bottom, corner pockets of fitted sheet are sewn and the top and bottom are elasticized). -pillowcases and sheets are packed in sets and shipped.

ISSUE:

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

CLASSIFICATION:

Although referred to as sets, the instant merchandise does not meet the qualifications of “goods put up in sets for retail sale” as the components of the sets are classifiable within the same subheading. Therefore, each item in the set will be classified separately.

The applicable subheading for the printed pillowcases will be 6302.21.9010, Harmonized Tariff Schedule of the United States Annotated (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 6.9 percent ad valorem.

The applicable subheading for the printed flat and fitted sheets will be 6302.21.9020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped sheets. The rate of duty will be 6.9 percent ad valorem.

The applicable subheading for the bleached or dyed pillowcases will be 6302.31.9010, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped pillowcases other than bolster cases. The rate of duty will be 6.9 percent ad valorem.

The applicable subheading for the bleached or 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 6.9 percent ad valorem.

The pillowcases fall within textile category designation 360 and the sheets fall within textile category designation 361. 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 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 fabric comprising the sheets and pillowcases is formed in a single country, that is, Bangladesh when woven in Bangladesh, Egypt when woven in Egypt, India when woven in India, Indonesia when woven in Indonesia and Pakistan when woven in Pakistan, as per the terms of the tariff shift requirement, country of origin is conferred in Bangladesh when the fabric is woven in Bangladesh, Egypt when the fabric is woven in Egypt, India when the fabric is woven in India, Indonesia when the fabric is woven in Indonesia and Pakistan when the fabric is woven in Pakistan.

You have indicated that you intend to mark the sheet sets “Assembled in Mexico from imported fabric.” 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 sheet set is the country where the fabric was formed by a fabric-making process. The proposed marking “Assembled in Mexico from imported fabric” is not an acceptable country of origin marking for the finished sheet set. The origin rules indicate that the country of origin of the finished set is Bangladesh, Egypt, India, Indonesia or Pakistan, where the fabric for the item was formed. The proposed marking “Assembled in Mexico from imported fabric” only indicates that the set was sewn together in Mexico, not that the sheet set is of Bangladeshi, Egyptian, Indian, Indonesian or Pakistani origin as determined above. Since the proposed marking is in direct conflict with the origin determination made pursuant to Section 102.21, it does not satisfy the marking requirements of 19 U.S.C. 1304 and, thus, is not acceptable country of origin marking for the sheet set.

HOLDING:

The country of origin of the sheet sets is Bangladesh when the fabric is woven in Bangladesh, Egypt when the fabric is woven in Egypt, India when the fabric is woven in India, Indonesia when the fabric is woven in Indonesia and Pakistan when the fabric is woven in Pakistan. Based upon international textile trade agreements products of India, Indonesia and Pakistan are subject to quota and visa restrictions. Products of Bangladesh and Egypt 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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