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NY I89006




December 10, 2002

CLA-2-RR:NC:TA:349 I89006

CATEGORY: CLASSIFICATION

Ms. Ann Chen
J. Lynch Co., Ltd.
17F-7, 56 Ming Shen 1st Road
Kaohsiung, Taiwan

RE: Classification and country of origin determination for mattress pads; 19 CFR 102.21 (c)(1); wholly obtained or produced; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Chen:

This is in reply to your letter dated November 19, 2002 requesting a classification and country of origin determination for mattress pads which will be imported into the United States.

FACTS:

The subject merchandise consists of mattress pads. The submitted sample is made from 100 percent polyester needleloom felt laminated to a thin layer of polyvinyl chloride (PVC) film. Although referred to as a pad this item is not stuffed or filled. Elastic straps are sewn diagonally across the four corners. The submitted twin size sample measures approximately 39 x 76 inches. The pads will also be imported in full and queen sizes. The pads are designed to be placed over a mattress and secured by the elastic. These pads are similar to the mattress covers that are classified in the bed linen provision.

You have detailed two different manufacturing scenarios. The manufacturing operations for the mattress pads are as follows:

Scenario 1
Taiwan:
-polyester needleloom felt is created.
-fabric is laminated to PVC film.
-elasticized narrow fabric for straps is formed. -laminated fabric and elastic are cut and sewn creating the mattress pads. -mattress pads are packed and shipped.

Scenario 2:
Taiwan:
-polyester needleloom felt is created.
-fabric is laminated to PVC film.
-elasticized narrow fabric for straps is formed. -laminated fabric and elastic are shipped to China.

China:
-laminated fabric and elastic are cut and sewn creating the mattress pads. -mattress pads are packed and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the mattress pads will be 6302.32.2060, 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 man-made fibers: other other: other. The duty rate will be 11.7 percent ad valorem. The duty rate will be 11.6 percent ad valorem in 2003.

The mattress pads fall within textile category designation 666. 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." The mattress pads in scenario 1 are wholly produced in a single country. Therefore, the country of origin of the scenario 1 mattress pads is Taiwan. As the mattress pads in scenario 2 are not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable for those pads.

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 6302.32 is not included in the paragraph (e)(2) exception to the above tariff shift rule. As the fabric comprising the scenario 2 mattress pads was formed in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, country of origin is conferred in Taiwan.

HOLDING:

The country of origin of the mattress pads in both scenarios is Taiwan. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

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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