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NY I83312




July 10, 2002

CLA-2-RR:NC:TA:349 I83312

CATEGORY: CLASSIFICATION

Mr. Robert J. Leo
Meeks & Sheppard
330 Madison Ave., 39th Floor
New York, NY 10017

RE: Classification and country of origin determination for quilts and duvet covers; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

Dear Mr. Leo:

This is in reply to your letter dated June 14, 2002, requesting a classification and country of origin determination for quilts and duvet covers which will be imported into the United States. This request is being made on behalf of American Pacific Enterprises.

FACTS:

The subject merchandise consists of quilts and duvet covers. Samples were not submitted. The duvet covers and the outer shell of the quilts are made from 100 percent cotton woven fabrics. The fabrics are dyed and printed. The quilts have a patchwork face panel. They are filled with a polyester non-woven wadding fabric and hand quilted. You have proposed two different manufacturing scenarios for each item. The manufacturing operations for the quilts and duvet covers are as follows:

QUILTS-SCENARIO ONE:
PAKISTAN:
-cotton fabric is woven.
-greige fabric is shipped to China.

CHINA:
-greige fabric is dyed and printed.
-polyester non-woven fabric is formed.
-cotton fabrics are cut and sewn creating the patchwork top panels. -cotton fabric is cut and sewn to form the back panel. -polyester non-woven, patchwork and back panels are joined and quilted. -quilt is finished and packed for shipment.

QUILTS-SCENARIO TWO:
PAKISTAN:
-cotton fabric is woven.
-greige fabric is dyed and printed.
-fabric is shipped to China.

CHINA:
-polyester non-woven fabric is formed.
-cotton fabrics are cut and sewn creating the patchwork top panels. -cotton fabric is cut and sewn to form the back panel. -polyester non-woven, patchwork and back panels are joined and quilted. -quilt is finished and packed for shipment.

DUVET COVERS-SCENARIO ONE:
PAKISTAN:
-cotton fabric is woven.
-greige fabric is shipped to China.

CHINA:
-greige fabric is dyed and printed.
-fabric is cut and sewn forming the duvet cover. -cover is finished and packed for shipment.

DUVET COVERS-SCENARIO TWO:
PAKISTAN:
-cotton fabric is woven.
-greige fabric is dyed and printed.
-fabric is shipped to China.

CHINA:
-fabric is cut and sewn forming the duvet cover. -cover is finished and packed for shipment.

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 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. Duvet covers are similar to eiderdown cases and have been consistently classified as bed linen. Accordingly, the printed duvet covers are classified in subheading 6302.21, HTSUSA.

Heading 9404, HTSUSA, provides for articles of bedding and similar furnishing that are fitted with springs or stuffed or internally fitted with any material. The heading lists mattresses, quilts, eiderdowns, pillows and cushions as examples. The quilts are classified in subheading 9404.90. HTSUSA.

The duvet covers and quilts fall within textile category designation 362. 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 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, 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.

9404.90 The country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

Subheading 6302.21 is not included in the paragraph (e)(2) exception to the above tariff shift rule. As the fabric comprising the duvet covers in both scenarios is formed in a single country, that is, Pakistan, as per the terms of the tariff shift requirement, country of origin is conferred in Pakistan. The fabrics comprising the quilt are formed in more than one country and therefore, Section 102.21(c)(2) is inapplicable for the quilts

Section 102.21(c)(3) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":

(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or

(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.

As the subject quilts are not knit and subheading 9404.90, HTSUSA, is excepted from provision (ii), Section 102.21 (c)(3) is inapplicable.

Section 102.21 (c)(4) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred." In the case of the subject merchandise, the most important manufacturing process occurs at the time of fabric making. Basing the country of origin determination on the fabric making process as opposed to the assembly process carries out the clear intent of Section 334 as expressed in Section 334(b)(2) and Part 102.21(c)(3)(ii). In the case of the subject quilts, the fabric making process of the outer fabric shell constitutes the most important manufacturing process. Accordingly, the fabric making process in Pakistan, where the fabrics for the outer shell of the quilts are formed, constitutes the most important manufacturing process for both scenarios and the country of origin of the quilts is Pakistan

HOLDING:

The country of origin of the duvet covers and the quilts is Pakistan. Based upon international textile trade agreements products of Pakistan are not subject to quota or 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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