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NY K80283




November 17, 2003

CLA-2-RR:NC:TA:349 K80283

CATEGORY: CLASSIFICATION

Ms. Rebecca Cheung
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: Classification and country of origin determination for knit sheet sets; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Cheung:

This is in reply to your letter dated October 31, 2003, requesting a classification and country of origin determination for knit sheet sets which will be imported into the United States.

FACTS:

The subject merchandise consists of pillowcases and sheet sets. The sets contain a flat sheet, fitted sheet and one or two pillowcases. You submitted a sample of a sheet set. The pillowcases and sheet sets are referred to as Master Contracts 989538, 989551, 994146 and 994156. All items are made from a 100 percent cotton jersey knit fabric. The flat sheets are hemmed on three sides. The fourth side is finished with a folded strip of knit fabric that creates a 4-inch wide header or top hem. The fitted sheet is fully elasticized. The separately packaged pillowcases and those that are part of the set have an opening that is finished in the same manner as the top hem on the flat sheets. The pillowcases have three metal buttons and buttonholes in this hem. The sheet sets will be imported in twin, full, queen, king and California king sizes. The separately packaged pillowcases will be imported in standard and king sizes. The sheet sets are packed in a zippered vinyl bag.

The manufacturing operations for the pillowcases and sheet sets are as follows:

NEPAL:
-cotton fabric is knit.
-greige fabric is shipped to India.

INDIA:
-fabric is finished.
-fabric is cut to size and shape.
-components are sewn/hemmed/elasticized creating the sheets and pillowcases.
-pillowcases are packed and shipped.
-sheets and pillowcases are packed in sets and shipped.

ISSUE:

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

CLASSIFICATION:

Although referred to as sets, the 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 knit pillowcases (parts of the set and separately packaged) will be 6302.10.0005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted of cotton: pillowcases and bolster cases. The duty rate will be 6.2 percent ad valorem.

The applicable subheading for the flat sheets and fitted sheets will be 6302.10.0008, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted of cotton: sheets. The duty rate will be 6.2 percent ad valorem.

The pillowcases and the flat and fitted sheets 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.

Subheading 6302.10 is not included in the paragraph (e)(2) exception to the above tariff shift rule. As the fabrics comprising the flat sheets, fitted sheets and pillowcases are formed in a single country, that is, Nepal, as per the terms of the tariff shift requirement, country of origin is conferred in Nepal.

HOLDING:

The country of origin of the sheet sets and pillowcases is Nepal. Based upon international textile trade agreements products of Nepal falling within category 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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