United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I88277 - NY I88337 > NY I88336

Previous Ruling Next Ruling
NY I88336




December 4, 2002

CLA-2-RR:NC:TA:349 I88336

CATEGORY: CLASSIFICATION

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

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

Dear Mr. Patel:

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

FACTS:

The subject merchandise consists of a bed sheet set and a comforter set. Samples were not submitted. The sheet set will contain a flat sheet, fitted sheet and one or two pillowcases. The set is made from either 100 percent cotton or 55 percent cotton and 45 percent polyester machine woven fabric. The fabric will not be printed and will not be napped. You have indicated that you intend to import plain and embellished sheet sets. The plain sets will not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The flat sheet and pillowcases in the embellished set will contain lace, ribbons, other trimmings or embroidery. The fitted sheet will not contain any embellishments.

The comforter set consists of a comforter or duvet cover and two pillow shams. The set is made from either 100 percent cotton or 55 percent cotton and 45 percent polyester machine woven fabric. The fabric will not be printed and will not be napped. You have indicated that the comforter sets will not contain any embroidery, lace, braid, edging, trimming, piping or applique work. Both sets are packed for retail sale at the time of import. The manufacturing operations for the sheet sets and comforter sets are as follows:

KENYA, TANZANIA, ZIMBABWE, ZAMBIA OR SOUTH AFRICA: -cotton or cotton/polyester blend fabric is woven. -greige fabric is shipped to China.

CHINA:
-fabric is dyed and finished.
-fabric is cut to size and shape;
-fabric is sewn creating the duvet covers, shams, pillowcases and sheets. -pillowcases and sheets are packed in sets and shipped. -duvet covers and shams are packed in sets and shipped.

ISSUE:

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

CLASSIFICATION:

Although referred to as a set, the plain sheet sets do 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 plain sets will be classified separately. The embellished bed sheet sets meet the qualifications of "goods put up in sets for retail sale". The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings (decorated pillowcases, decorated flat sheet and a plain fitted sheet). They are put up together to meet a particular need or carry out a specific activity and they are packed for sale directly to users without repacking. The decorated components impart the essential character of the sets. The comforter sets also meets the qualifications of "goods put up in sets for retail sale". The sets consist of different articles which are, prima facie, classifiable in different headings, they are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The duvet covers impart the essential character of the comforter sets.

The applicable subheading for the plain pillowcases will be 6302.31.9010, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: 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 plain 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 applicable subheading for the embellished bed sheet set will be 6302.31.5020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped sheets. The duty rate will be 21.5 percent ad valorem.

The applicable subheading for the comforter set will be 6302.31.9050, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped other. The rate of duty will be 6.9 percent ad valorem.

Although classified as a set, the pillowcases and sheets in the embellished sheet set and the duvet cover and shams are subject to textile category numbers as if they were imported separately. The pillowcases fall within textile category designation 360 and the flat and fitted sheets fall within textile category designation 361. The duvet covers fall within textile category designation 362 and the pillow shams fall within textile category designation 369. 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.

Subheading 6302.31 is not included in the paragraph (e)(2) exception to the above tariff shift rule. As the fabric comprising the duvet covers, shams, sheets and pillowcases is formed in a single country, that is, Kenya when woven in Kenya, Tanzania when woven in Tanzania, Zimbabwe when woven in Zimbabwe, Zambia when woven in Zambia and South Africa when woven in South Africa, as per the terms of the tariff shift requirement, country of origin is conferred in Kenya when the fabric is woven in Kenya, Tanzania when the fabric is woven in Tanzania, Zimbabwe when the fabric is woven in Zimbabwe, Zambia when the fabric is woven in Zambia and South Africa when the fabric is woven in South Africa.

The sheet sets and comforter sets are not eligible for preferential treatment under the African Growth and Opportunity Act (AGOA). The benefits provided by the AGOA are available to eligible textile and apparel articles imported directly from a designated beneficiary sub-Saharan African country. Additionally, the textile provisions of AGOA do not include machine woven bed sheets, pillowcases, duvet covers and pillow shams.

HOLDING:

The country of origin of the bed sheet sets and comforter sets is Kenya when the fabric is woven in Kenya, Tanzania when the fabric is woven in Tanzania, Zimbabwe when the fabric is woven in Zimbabwe, Zambia when the fabric is woven in Zambia and South Africa when the fabric is woven in South Africa. Based upon international textile trade agreements products of Kenya, Tanzania, Zimbabwe, Zambia or South Africa 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,

Previous Ruling Next Ruling

See also: