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NY J82074





March 27, 2003

CLA-2-RR:NC:TA:349 J82074

CATEGORY: CLASSIFICATION

Ms. Rebecca Rivera
461 From Road
Paramus, NJ 07652-3524

RE: Classification and country of origin determination for a fitted crib sheet and an infant's crib set; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

Dear Ms. Rivera:

This is in reply to your letter dated March 13, 2003, requesting a classification and country of origin determination for a fitted crib sheet and an infant's crib set which will be imported into the United States.

FACTS:

The subject merchandise consists of a fitted crib sheet and an infant's crib set. You have supplied photographs of these items. In addition, a sample of the fitted sheet and comforter were previously submitted. The “Sunshine” fitted crib sheet, item 519002, is made from 100 percent cotton woven printed fabric. It is elasticized at both ends and does not contain any decorations. The “Sunshine” 6-piece crib set, item 518811, is comprised of a comforter, fitted sheet, window valance, dust ruffle, diaper stacker and bumper pad. The fitted sheet, valance, diaper stacker, skirt portion of the dust ruffle and the outer shell of the comforter and bumper pad are made from a 100 percent cotton woven fabric. The comforter and bumper pad are stuffed with a polyester batting fabric. The comforter measures 33 x 42 inches and contains edging, trimming, embroidery and applique work. The bumper pad has a ruffle along the top edge and tie straps used to secure the pad to the crib. The fitted sheet is the same as item 519002. The platform section of the dust ruffle is made from a 65 percent polyester and 35 percent cotton woven fabric. The bottom board of the hanging diaper stacker is covered with a 65 percent polyester and 35 percent cotton woven fabric. The curtain valance has a rod pocket. All of the items in the “Sunshine” crib set are packaged together for retail sale at the time of import.

The manufacturing operations for the fitted sheet and the crib set are as follows:

Thailand:
-100 percent cotton fabric is woven.
-65/35 polyester and cotton fabric is woven. -rolls of fabric are shipped to China.

China:
-fabrics are printed or dyed and finished. -polyester batting fabric is formed.
-cotton fabric is cut/sewn/elasticized creating the fitted sheet. -fabrics are cut/sewn/elasticized/stuffed creating the components of the set. -fitted sheet is packed and shipped.
-comforter, bumper pad, fitted sheet, diaper stacker, valance and dust ruffle are packed for retail sale and shipped.

ISSUE:

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

CLASSIFICATION:

The “Sunshine” crib set does not met the qualifications of "goods put up in sets for retail sale." Although the components of the set consist of articles classifiable in different headings and are packed for sale directly to users without repacking, the components not are put together to meet a particular need or carry out a specific activity. The comforter, bumper pad, sheet and dust ruffle are used to make up an infant’s crib while the diaper stacker is used to hold diapers and the valance is a window treatment. The components of the set will be classified separately.

The applicable subheading for the comforter will be 9404.90.8505, Harmonized Tariff Schedule of the United States Annotated (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 cotton. The duty rate will be 13 percent ad valorem.

The applicable subheading for the fitted sheets, imported separately as item 519002 or as part of the set, 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 applicable subheading for the curtain valance will be 6303.91.0010, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton window curtains (including drapes) and window valances. The duty rate will be 10.4 percent ad valorem.

The applicable subheading for the dust ruffle will be 6303.91.0020, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton other. The duty rate will be 10.4 percent ad valorem.

The applicable subheading for the diaper stacker and bumper pad will be 6307.90.9889, HTSUSA, which provides for other made up articles, including dress patterns, other: other: other other: other. The duty rate duty will be 7 percent ad valorem.

The comforter falls within textile category designation 362, the fitted sheets fall within textile category designation 361 and the valance and dust ruffle fall within textile category designation 369. The bumper pad and diaper stacker fall under a subheading that is not currently assigned a textile category. 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 6302.21 and 6303.91 are not included in the paragraph (e)(2) exception to the above tariff shift rules. Subheading 9404.90.85 is excluded from the paragraph (e)(2) exception since the outer shell of the comforter is of cotton. As the fabrics comprising the fitted sheet, valance, dust ruffle and diaper stacker are formed in a single country, following the terms of the tariff shift requirement, the country of origin of the fitted sheet, valance, dust ruffle and diaper stacker is conferred in Thailand. The comforter and bumper pad are made from a shell fabric and a batting fabric. As the fabrics comprising the comforter and bumper pad 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 subject comforter and bumper pad are not knit and subheadings 6307.90 and 9404.90, 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). In the case of the subject comforter and bumper pad, the fabric making process of the outer shell constitutes the most important manufacturing process. The outer shell of the bumper pad and comforter are formed by a single fabric. Accordingly, the fabric making process in Thailand, where the fabric for the outer shell is formed, constitutes the most important manufacturing process and the country of origin for the comforter and bumper pad is Thailand.

HOLDING:

The country of origin of the “Sunshine” fitted sheet and the various components of the “Sunshine” crib set is Thailand. Based upon international textile trade agreements products of Thailand in textile categories 361 and 362 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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