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NY I84235




August 2, 2002

CLA-2-RR:NC:TA:349 I84235

CATEGORY: CLASSIFICATION

Mr. Karl F. Krueger
Danzas AEI Customs Brokerage Services
29200 Northwestern Highway
Southfield, MI 48034

RE: Classification and country of origin determination for bed sheets and pillowcases; 19 CFR 102.21(c)(2); tariff shift; classification of hemmed fabric

Dear Mr. Spadaro:

This is in reply to your letter dated July 17, 2002, requesting a classification ruling on hemmed fabric and a classification and country of origin determination for bed sheets and pillowcases which will be imported into the United States. This request is being made on behalf of Ultima Home Fashions.

FACTS:

The subject merchandise consists of bed sheets, pillowcases and hemmed fabric. A sample pillowcase was submitted. The bed linen and hemmed fabric will be made from cotton woven fabric. The submitted pillowcase is folded in half and sewn along the bottom and one side. The hem at the open end of the pillowcase is made from an additional piece of fabric that was folded in half and sewn to the body of the pillowcase. Corded piping has been inserted in the seam between this 5.25-inch wide cuff and the body of the pillowcase. The sheets and pillowcases may be printed, dyed or both. The may or may not contain embroidery, lace, braid, edging, trimming, piping or applique work. The wide hems on the open ends of the pillowcases and at the top of the flat sheets may be made from an additional piece of fabric, as per the sample, or simply folded and sewn. The manufacturing operations for the bed sheets and pillowcases are as follows:

THAILAND:
-cotton sheeting fabric is woven.
-greige fabric is shipped to Pakistan.

PAKISTAN:
-fabric is singed, scoured and bleached.
-fabric may then be printed and calendared or dye overprinted and calendared or dyed and calendared or calendared.
-fabric is cut, sewn, hemmed and elasticized creating the sheets and pillowcases. -sheets and pillowcases are packed and shipped.

The submitted pillowcase is also representative of the hemmed fabric. The woven cotton fabric will be imported on rolls in material lengths. One edge will be finished with an additional strip of fabric and piping similar to the hem on the pillowcase. The hemmed fabric may or may not contain embroidery, lace, braid, edging, trimming, piping or applique work. The wide hem may be made from an additional piece of fabric, as per the sample, or simply folded and sewn. After importation the hemmed fabric will be used to make sheets and pillowcases.

ISSUE:

What are the classification and country of origin of the subject sheets and pillowcases and the classification of the hemmed fabric?

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. Accordingly, if the sheets and pillowcases are printed they are classified in subheading 6302.21, HTSUSA, and if they are not printed the sheets and pillowcases are classified in subheading 6302.31, HTSUSA.

The hemmed fabric is “made up” within the terms of Note 7(c), Section XI, HTSUSA. The applicable subheading for the hemmed fabric will be 6307.90.9889, HTSUSA, which provides for other made up articles, including dress patterns: other: other: other. The duty rate will be 7 percent ad valorem.

The pillowcases fall within textile category designation 360 and the sheets fall within textile category designation 361. The hemmed fabric falls within a classification that is not assigned a textile category number and is therefore not subject to quota or visa restrictions. 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 sheets and pillowcases are 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.

Subheadings 6302.21 and 6302.31 are not included in the paragraph (e)(2) exception to the above tariff shift rule. As the fabric comprising the sheets and pillowcases is formed in a single country, that is, Thailand, as per the terms of the tariff shift requirement, country of origin is conferred in Thailand.

HOLDING:

The country of origin of the bed sheets and pillowcases is Thailand. Based upon international textile trade agreements products of Thailand 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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