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NY I85802




September 25, 2002

CLA-2-RR:NC:TA:349 I85802

CATEGORY: CLASSIFICATION

Mr. Gary Chasser
Morgan Home Products
One Woodbridge Center
Woodbridge, NJ 07095

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

Dear Mr. Chasser:

This is in reply to your letter dated August 28, 2002, requesting a classification and country of origin determination for a sheet set which will be imported into the United States.

FACTS:

The subject merchandise consists of a bed sheet set. The submitted sample contains a flat sheet, fitted sheet and two pillowcases. The set is made from 100 percent cotton woven flannel printed fabric. You have indicated that the imported sets may be either printed or dyed. The flat sheet is hemmed on all four sides and the fitted sheet is elasticized at the top and bottom. The pillowcases 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 set are as follows:

PORTUGAL, SPAIN OR TURKMENISTAN:
-cotton fabric is woven.
-greige fabric is shipped to Pakistan.

TURKEY:
-cotton fabric is printed or dyed and finished. -fabric is cut to size and shape.
-fabric is sewn/hemmed/elasticized, creating the pillowcases and the sheets. -pillowcases and sheets are packed in sets and shipped.

ISSUE:

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

CLASSIFICATION:

Although referred to as a set, the instant merchandise does not meet the qualifications of “goods put up in sets for retail sale” as the components of the set 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 6302.21.7010, 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: napped pillowcases other than bolster cases. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the printed flat and fitted sheets will be 6302.21.7020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped sheets. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the dyed pillowcases will be 6302.31.7010, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped pillowcases other than bolster cases. The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the printed flat and fitted sheets will be 6302.21.7020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped sheets. The rate of duty will be 4.6 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 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, Portugal when woven in Portugal, Spain when woven in Spain and Turkmenistan when woven in Turkmenistan, as per the terms of the tariff shift requirement, country of origin is conferred in Portugal when the fabric is woven in Portugal, Spain when the fabric is woven in Spain and Turkmenistan when the fabric is woven in Turkmenistan.

MARKING

You have indicated that you intend to mark the sheet sets “Made in Portugal” or “Made in Portugal. Printed and Finished in Pakistan.” In those scenarios where the fabric will be made in Spain or Turkmenistan you note that you will substitute the names of those countries for Portugal in either phrase. 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 “Made in Portugal” or “Made in Portugal. Printed and Finished in Pakistan.” (or substituting Spain or Turkmenistan for Portugal when the fabric is woven in those countries) is consistent with the origin rules for bed linen under Section 102.21, Customs Regulations. Marking the sheet set “Made in Portugal” or “Made in Portugal. Printed and Finished in Pakistan.” will satisfy the marking requirements of 19 U.S.C. 1304 and would be acceptable country of origin marking for the sheet set.

HOLDING:

The country of origin of the flannel sheet set is Portugal when the fabric is woven in Portugal, Spain when the fabric is woven in Spain and Turkmenistan when the fabric is woven in Turkmenistan. Products of Portugal, Spain and Turkmenistan 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 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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