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NY J81740

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April 18, 2003

CLA-2-RR:NC:TA:349 J81740

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 duvet covers, pillow shams, dust ruffles, decorative pillow/cushion covers, comforters, pillow shells and comforter shells; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

Dear Ms. Jones:

This is in reply to your letter dated March 17, 2003, requesting a classification and country of origin determination for duvet covers, pillow shams, dust ruffles, decorative pillow/cushion covers, comforters, pillow shells and comforter shells which will be imported into the United States.

FACTS:

The subject merchandise consists of duvet covers, pillow shams, dust ruffles, decorative pillow/cushion covers, comforters, pillow shells and comforter shells. Samples were not submitted. 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 100 percent cotton woven fabric or a 65 percent polyester and 35 percent cotton woven fabric. The duvet covers will be sewn on three sides. The open fourth side will have some means of closure. You indicate that the duvet covers do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The pillow shams will have an opening on the back. The skirt portion of the dust ruffles or bed skirts will be made from the polyester microfiber fabric while the platform or decking section will be made from the cotton or poly/cotton fabric. The decorative pillow/cushion covers will be sewn on three sides with a finished opening on the fourth to allow the insertion of a pillow form. The comforters will be stuffed with a polyester batting fabric and quilted. The pillow shells will have an unfinished opening along one side. After importation the shell will be filled and sewn closed. The comforter shells 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. The manufacturing operations for the duvet covers, pillow shams, dust ruffles, decorative pillow/cushion covers, comforters, pillow shells and comforter shells are as follows:

SCENARIO A:
TAIWAN:
-polyester microfiber fabric is woven.
-cotton fabric or polyester/cotton blend fabric is woven. -fabrics are shipped to China.

CHINA:
-polyester microfiber fabric is cut to size and shape to make the face side of the duvet covers, shams, pillow/cushion covers, pillow shells, comforter shells and the skirt portion of the dust ruffles.
-cotton fabric or polyester/cotton fabric is cut to size and shape to make the back of the duvet covers, shams, pillow/cushion covers, pillow shells and comforter shells and the platform section of the dust ruffles.
-face panels and back panels are sewn together to create the duvet cover, sham, pillow/cushion cover, pillow shell and comforter shell. -skirt and platform sections are sewn together to create the dust ruffles. -duvet covers, shams, pillow/cushion covers, dust ruffles, pillow shells and comforter shells are packed and shipped.

SCENARIO B:
TAIWAN:
-polyester microfiber fabric is woven.
-cotton 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 covers.
-cotton fabric or polyester/cotton fabric is cut to size and shape to make the back of the duvet covers.
-cut fabrics are shipped to China.

CHINA:
-face panels and back panels are sewn together to create the duvet cover. -duvet covers are packed and shipped.

SCENARIO C:
TAIWAN:
-polyester microfiber fabric is woven.
-cotton fabric or polyester/cotton blend fabric is woven. -polyester microfiber fabric is cut to size and shape to make the face of the comforters. -cotton fabric or polyester/cotton fabric is cut to size and shape to make the back of the comforters.
-cut fabrics are shipped to China.

CHINA:
-polyester batting fabric is formed.
-face panels and back panels are sewn together to create a comforter shell. -batting fabric is cut and sewn to shell. -shell is sewn closed and finished.
-comforters are packed and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the duvet covers 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 11.6 percent ad valorem.

The applicable subheading for the dust ruffles will be 6303.92.2020, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other other. The duty rate will be 11.4 percent ad valorem.

The applicable subheading for the pillow shams and the pillow/cushion covers 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 9.4 percent ad valorem.

The applicable subheading for the pillow shells and comforter shells 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 applicable subheading for the comforters will be 9404.90.8522, HTSUSA, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: quilts, eiderdowns, comforters and similar articles with outer shell of man-made fibers. The duty rate will be 13 percent ad valorem.

The duvet covers, pillow shams, dust ruffles, comforters and decorative pillow/cushion cover fall within textile category designation 666. The comforter shells 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.

9404.90 Except for goods of subheading 9404.90 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

Subheadings 6303.92, 6304.93 and 9404.90.85 are 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 dust ruffles, pillow shams, comforters and pillow/cushion covers 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.” The comforters are made from two shell fabrics and a batting fabric. As the fabrics comprising the Scenario C comforters are formed in more than one country, Section 102.21 (c)(2) is inapplicable for that item. The fabrics comprising the Scenario A dust ruffles, pillow shams and pillow/cushion covers were formed in a single country. As per the terms of the tariff shift requirement, country of origin of the Scenario A dust ruffles, pillow shams and pillow/cushion covers is conferred in Taiwan.

Subheading 6302.32 is not included in the paragraph (e)(2) exception to the above tariff shift rules. As the fabrics comprising the duvet covers in Scenarios A and B and the comforter shells and pillow shells in Scenario A were formed in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, country of origin is conferred in Taiwan.

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 Scenario C comforter is not knit and subheading 9404.90, HTSUSA, is 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 comforter constitutes the most important manufacturing process. The outer shells of the comforters are formed by two fabrics that were made in a single country. Accordingly, the fabric making process in Taiwan, where the fabrics for the outer shell were formed, constitutes the most important manufacturing process and the country of origin for the comforters is Taiwan

HOLDING:

The country of origin of the for duvet covers, pillow shams, dust ruffles, decorative pillow/cushion covers, comforters, pillow shells and comforter shells is Taiwan. Based upon international textile trade agreements duvet covers from 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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See also:

• Tariff No.: 6209.20.50 - Babies' garments & clothing acc. nesoi, of cotton, incl. sunsuits & sim app, sets & parts of sets, & diapers, not knitted or crocheted
• Tariff No.: 6302.32.20 - Bed linen, not knitted or crocheted, not printed, of manmade fibers, nesoi
• Tariff No.: 6303.92.20 - Curtains (including drapes), interior blinds and valances, nesoi, of synthetic fibers, not knitted or crocheted
• Tariff No.: 6304.93.00 - Furnishing articles (excluding those of heading 9404 and other than bedspreads) not knitted or crocheted, of synthetic fibers
• Tariff No.: 6307.90.98 - National flags and other made-up articles of textile materials, nesoi
• Tariff No.: 9404.90.85 - Quilts, eiderdowns, comforters and similar articles, not of cotton