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NY I89407




January 9, 2003

CLA-2-RR:NC:TA:349 I89407

CATEGORY: CLASSIFICATION

Mr. Arthur W. Bodek
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Ave., 33rd Floor
New York, NY 10167-3397

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

Dear Mr. Bodek:

This is in reply to your letter dated December 26, 2002, requesting a classification and country of origin determination for sheet sets which will be imported into the United States. This request is made on behalf of Sun Ham Home Fashions LLC.

FACTS:

The subject merchandise consists of bed sheet sets. You submitted samples of two sheet sets. The sets are made from 100 percent cotton woven fabric. Style A is made from Canadian fabric printed with a blue floral pattern and Style B, which is made from fabric woven in Thailand, is printed with a red floral pattern. The sheet sets contain a flat sheet, fitted sheet and one or two pillowcases. The flat sheets are hemmed on all four sides and the fitted sheets are elasticized. The pillowcases are folded, sewn and hemmed at the open end. The fabric is not napped and the sets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The manufacturing operations for the sheet set are as follows:

CANADA:
-cotton fabric for Style A is woven.
-fabric is shipped to China.

THAILAND:
-cotton fabric for Style B is woven.
-fabric is shipped to China.

CHINA:
-cotton fabrics are printed.
-fabrics are cut to size and shape;
-fabrics are sewn/hemmed/elasticized, creating the pillowcases and sheets. -pillowcases and sheets are packed in sets and shipped.

ISSUE:

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

CLASSIFICATION:

Although referred to as sets, the instant merchandise does 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 set will be classified separately.

The applicable subheading for the pillowcases will be 6302.21.9010, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped pillowcases other than bolster cases. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.21.9020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped sheets. The rate of duty will be 6.8 percent ad valorem.

The pillowcases fall within textile category designation 360 and the flat and fitted 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.

Subheading 6302.21 is 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, Canada for Style A and Thailand for Style B, as per the terms of the tariff shift requirement, country of origin is conferred in Canada for Style A and Thailand for Style B.

HOLDING:

The country of origin of the Style A bed sheet set is Canada. The country of origin of the Style B bed sheet set 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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