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NY J88005




August 21, 2003

CLA-2-RR:NC:TA:349 J88005

CATEGORY: CLASSIFICATION

Mr. Floyd Sirico
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

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

Dear Mr. Sirico:

This is in reply to your letter dated August 8, 2003, requesting a classification and country of origin determination for bed sheet sets, valances and comforter shells which will be imported into the United States. This request is being made on behalf of Franco Manufacturing Co., Inc.

FACTS:

The subject merchandise consists of bed sheet sets, window valances and comforter shells. Samples were not submitted. The sheet sets will contain a flat sheet, fitted sheet and one or two pillowcases. It will be made from a printed 60 percent cotton and 40 percent polyester woven fabric. The window valances and the comforter shells will be made from the same fabric. After importation the comforter shells will be filled, sewn closed and quilted. You have stated that the sheet sets, valances and comforter shells will not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The sheet sets are packed for retail sale in a zippered vinyl bag. The manufacturing operations are as follows:

THAILAND:
-cotton and polyester fabric is woven.
-greige fabric is shipped to China.

CHINA:
-cotton and polyester fabric is bleached and printed. -fabric is cut to size and shape;
-fabric is sewn/hemmed/elasticized, creating the pillowcases, sheets, valances and comforter shells.
-pillowcases and sheets are packaged as a set in a vinyl bag and shipped. -valances are packaged in a vinyl bag and shipped. -comforter shells are packed and shipped.

ISSUE:

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

CLASSIFICATION:

Although referred to as sets, the instant bed sheet sets do 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 applicable subheading for the valances 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 comforter shell will be 6307.90.8995, HTSUSA, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton other. The duty rate will be 7 percent ad valorem.

The pillowcases fall within textile category designation 360 and the flat and fitted sheets fall within textile category designation 361. The valances fall within textile category designation 369 and the comforter shells fall within textile category designation 362. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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 6302.21 is not included in the paragraph (e)(2) exception to the above tariff shift rule. As the fabric comprising the sheets, pillowcases, valances and comforter shells is formed in a single country, that is, Thailand, as per the terms of the tariff shift requirement, country of origin is conferred in Thailand.

HOLDING:

The country of origin of the pillowcases, sheets, valances and comforter shells 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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