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NY J88581




September 9, 2003

CLA-2-RR:NC:TA:349 J88581

CATEGORY: CLASSIFICATION

Ms. Sonya Everding
UPS Supply Chain Solutions
2430 Mall Drive, Suite 195
North Charleston, SC 29406

RE: Classification and country of origin determination for a duvet cover, flat sheet, fitted sheet and a pillowcase; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Everding:

This is in reply to your letter dated June 10, 2003, received by this office on September 3, 2003, requesting a classification and country of origin determination for a duvet cover, flat sheet, fitted sheet and a pillowcase which will be imported into the United States. This request is being made on behalf of The B Roberts Group.

FACTS:

The subject merchandise consists of a duvet cover, flat sheet, fitted sheet and a pillowcase. The duvet or comforter cover is made from two pieces of 100 percent cotton woven fabric that are sewn together on three sides. The fourth side is partially sewn and has an opening to allow the insertion and removal of a comforter. The opening has a 5-snap closure. The cover is printed with a floral design. The flat sheet, fitted sheet and pillowcase are made from a solid color 100 percent cotton woven fabric. The flat sheet is hemmed on all four sides and the fitted sheet is fully elasticized. The pillowcase is folded and sewn along the bottom and one side. The opening is hemmed. The duvet cover, flat sheet, fitted sheet and pillowcase do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The manufacturing operations for these items are as follows:

THAILAND:
-cotton fabric is woven.
-greige fabric is sipped to China.

CHINA:
-fabric is bleached, printed and finished (for the duvet cover). -fabric is bleached, dyed and finished (for the sheets and pillowcase). -fabric is cut/sewn/hemmed/elasticized, creating the duvet cover, pillowcase and sheets.
-duvet cover, flat sheet, fitted sheet and pillowcase are packed and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the duvet will be 6302.21.9050, 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 other. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the pillowcase 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 rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the flat sheet and fitted sheet will be 6302.31.9020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped sheets. The rate of duty will be 6.8 percent ad valorem.

The pillowcase falls within textile category designation 360 and the flat and fitted sheets fall within textile category designation 361. The duvet cover falls 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.

Subheadings 6302.21 and 6302.31 are not included in the paragraph (e)(2) exception to the above tariff shift rule. As the fabrics comprising the duvet cover, flat sheet, fitted sheet and pillowcase are 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 duvet cover, flat sheet, fitted sheet and pillowcase is Thailand. Based upon international textile trade agreements products of Thailand are subject to 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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