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NY J82505




March 6, 2003

CLA-2-RR:NC:TA:349 J82505

CATEGORY: CLASSIFICATION

Mr. Jeff Morse
L. Kee and Company (Keeco)
543 Forbes Blvd.
South San Francisco, CA 94118

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

Dear Mr. Morse:

This is in reply to your letter dated February 14, 2003, received by this office on February 27, 2003, requesting a classification and country of origin determination for sheets and pillowcases which will be imported into the United States.

FACTS:

The subject merchandise consists of bed sheets and pillowcases. Samples were not submitted. They will be made from chief weight cotton woven fabric. The fabric will not be napped. It may be printed or dyed. The sheets and pillowcases may or may not be embroidered. For the purpose of this ruling it is assumed that the sheets and pillowcases are packed separately as you did not refer to these items as sheet sets. The manufacturing operations for the sheets and pillowcases are as follows:

VARIOUS COUNTRIES (other than Canada, Mexico or the United States): -chief weight cotton yarn is spun.
-yarn is shipped to Canada.

CANADA:
-chief weight cotton fabric is woven.
-greige fabric is shipped to China.

CHINA:
-fabric is bleached and dyed or printed
-fabric is cut to size and shape;
-fabric is sewn/hemmed/elasticized, creating the pillowcases and sheets. -pillowcases and sheets may or may not be embroidered. -pillowcases and sheets are packed separately and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the printed and embroidered pillowcases will be 6302.21.5010, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped pillowcases, other than bolster cases. The general rate of duty will be 21.2 percent ad valorem.

The applicable subheading for the printed and embroidered sheets will be 6302.21.5020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped sheets. The general rate of duty will be 21.2 percent ad valorem.

The applicable subheading for the non-embroidered, printed pillowcases will be 6302.21.9010, 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 non-embroidered, printed 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 applicable subheading for the dyed and embroidered pillowcases will be 6302.31.5010, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped pillowcases, other than bolster cases. The general rate of duty will be 21.2 percent ad valorem.

The applicable subheading for the dyed and embroidered sheets will be 6302.31.5020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped: sheets. The general rate of duty will be 21.2 percent ad valorem.

The applicable subheading for the non-embroidered, dyed pillowcases will be 6302.31.9010, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped pillowcases, other than bolster cases. The general rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the non-embroidered, dyed sheets 6302.31.9020, HTSUSA, which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped sheets. The general rate of duty will be 6.8 percent ad valorem.

The pillowcases fall within textile category designation 360 and the 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.

Subheadings 6302.21 and 6302.31 are 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, as per the terms of the tariff shift requirement, country of origin is conferred in Canada.

HOLDING:

The country of origin of the sheets and pillowcases is Canada. Products of Canada are not subject to quota or visa restrictions.

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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