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NY I89219





December 19, 2002

CLA-2-RR:NC:TA:349 I89219

CATEGORY: CLASSIFICATION

Ms. Joyce E. Jones
American Pacific Enterprises LLC
3901 Gantz Road, Suite A
Grove City, OH 43123

RE: Classification and country of origin determination for a duvet cover, pillow sham, decorative pillow/cushion cover, pillow shell and a comforter shell; 19 CFR 102.21(c)(5)

Dear Ms. Jones:

This is in reply to your letter dated December 5, 2002, requesting a classification and country of origin determination for a duvet cover, pillow sham, decorative pillow/cushion cover, pillow shell and a comforter shell which will be imported into the United States.

FACTS:

The subject merchandise is a duvet cover, pillow sham, decorative pillow/cushion cover, pillow shell and a comforter shell. Samples were not submitted, however, you supplied swatches of the fabrics and manufacturing mechanicals. The face or top side of these items will be made from 100 percent polyester yarn dyed microfiber woven fabric. The back or reverse side will be made from either a printed 100 percent cotton woven fabric, a yarn dyed 100 percent cotton woven fabric or a 65 percent polyester and 35 percent cotton woven fabric. The face side of the duvet cover will have an overlapping flap opening with a seven button/buttonhole closure. The duvet cover does not contain any embroidery, lace, braid, edging, trimming, piping or applique work per the manufacturing mechanical. The pillow sham will have an opening on the back. The decorative pillow/cushion cover will be sewn on three sides with a finished opening on the fourth to allow the insertion of a pillow form. The pillow shell will have an unfinished opening along one side. After importation the shell will be filled and sewn closed. The comforter shell will be sewn on three sides with the fourth left unfinished. After importation it will be stuffed, sewn closed and quilted.

You have proposed three manufacturing scenarios or options. The type of fabric used for the back or reverse side of these products is the only difference between the three scenarios. The manufacturing operations for the duvet cover, pillow sham, decorative pillow/cushion cover, pillow shell and a comforter shell are as follows:

TAIWAN:
-polyester microfiber fabric is woven.
-fabric is shipped to China.

CHINA:
-cotton printed fabric, cotton yarn dyed fabric or polyester/cotton blend fabric is woven. -polyester microfiber fabric is cut to size and shape to make the face side of the duvet cover, sham, pillow/cushion cover, pillow shell and comforter shell. -cotton fabric (printed or yarn dyed) or polyester/cotton fabric is cut to size and shape to make the back of the duvet cover, sham, pillow/cushion cover, pillow shell and comforter shell.
-face panels and back panels are sewn together to create the duvet cover, sham, pillow/cushion cover, pillow shell and comforter shell. -duvet covers, shams, pillow/cushion covers, pillow shells and comforter shells are packed and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the duvet cover 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 rate of duty will be 11.7 percent ad valorem. The duty rate will be 11.6 percent ad valorem in 2003.

The applicable subheading for the pillow sham and the pillow/cushion cover will be 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.6 percent ad valorem. The duty rate will be 9.4 percent ad valorem in 2003.

The applicable subheading for the pillow shell and comforter shell will be 6307.90.9889, HTSUSA, which provides for other made up articlesother, other: other. The duty rate will be 7 percent ad valorem. The duty rate for 2003 will remain the same.

The duvet cover, pillow sham and decorative pillow/cushion cover fall within textile category designation 666. The comforter and pillow shells are classified in a provision that is not assigned a textile category designation. 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.

6307.90 The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric making process.

Subheading 6304.93 is included in the paragraph (e)(2) exception to the above tariff shift rules. Paragraph (e)(2)(i) is not applicable as the fabrics comprising the pillow sham and pillow/cushion cover are not dyed and printed. Paragraph (e)(2)(ii) states that “If the country of origin cannot be determined under (i) above, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.” As the fabrics comprising the pillow sham and pillow/cushion cover are formed in more than one country, Section 102.21 (c)(2) is inapplicable for those items.

Subheading 6302.32 is not included in the paragraph (e)(2) exception to the above tariff shift rules. As the fabrics comprising the duvet cover, pillow shell and comforter shell are formed in more than one country, Section 102.21(c)(2) is inapplicable for those items.

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 duvet cover, comforter shell, pillow sham, pillow/cushion cover and pillow shell are not knit and headings 6302, 6304 and subheading 6307.90, HTSUSA, are 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). The fabric making process of the outer shell of the pillow sham, comforter shell, pillow shell, pillow/cushion cover and duvet cover constitutes the most important manufacturing process. However, the fabrics for the outer shell of these products are sourced in more than one country. As no one fabric is more important than the other, a single country of origin determination cannot be made based on Section 102.21(c)(4).

Paragraph (c)(5) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred". Accordingly, in the case of the subject duvet cover, pillow sham, decorative pillow/cushion cover, pillow shell and comforter shell , country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, China.

HOLDING:

The country of origin of the duvet cover, pillow sham, decorative pillow/cushion cover, pillow shell and a comforter shell is China. Based upon international textile trade agreements duvet covers from China 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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