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NY K81226




November 26, 2003

CLA-2-RR:NC:TA:349 K81226

CATEGORY: CLASSIFICATION

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: Classification and country of origin determination for sheet sets, duvet covers and comforters; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

Dear Ms. Kittel:

This is in reply to your letter dated November 6, 2003, requesting a classification and country of origin determination for sheet sets, duvet covers and comforters which will be imported into the United States. This request is made on behalf of Target Stores.

FACTS:

The subject merchandise consists of sheet sets, duvet covers and comforters. Photos of these items were submitted. The “Percale Sheet Set” will be made from a printed 60 percent cotton and 40 percent polyester woven fabric while the “Better Sheet Set” will be made from a printed 100 percent cotton woven fabric. Both sheet sets will contain a flat sheet, fitted sheet and one or two pillowcases. The sets will be imported in twin, full, queen, king and California king sizes. The duvet covers will be made from 60 percent cotton and 40 percent polyester woven fabric. They may be printed, dyed or both dyed and printed. The opening in the covers will have a zipper or button closure. The sheet sets and duvet covers will not be napped. The comforter shell will be made from a 100 percent cotton woven fabric. It will be stuffed with a polyester batting fabric and quilted. You have stated that the sheet sets, duvet covers and comforters will not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The manufacturing operations for the sheet sets, duvet covers and comforters are as follows:

BAHRAIN, INDONESIA, MALAYSIA, MONGOLIA, PAKISTAN, THAILAND OR VIETNAM: -cotton fabric is woven.
-60/40 cotton and polyester fabric is woven -greige fabrics are shipped to China.

CHINA:
-fabrics for the sheet sets are bleached and printed. -60/40 blended fabric for duvet covers and comforters is bleached, printed or dyed or both.
-polyester batting fabric is formed.
-fabrics are cut to size and shape.
-fabrics are sewn/hemmed/elasticized, creating the sheets and pillowcases. -fabrics are sewn creating the duvet covers. -fabrics are sewn/stuffed/quilted, forming the comforters. -sheets and pillowcases are finished, packaged as a set and shipped. -duvet covers are finished, packaged and shipped. -comforters are finished, packaged and shipped.

ISSUE:

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

CLASSIFICATION:

Although referred to as sets, the two 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 both sets will be classified separately.

The applicable subheading for the pillowcases in both sets 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 in both sets 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 printed duvet covers will be 6302.21.9050, 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 non printed duvet covers will be 6302.31.9050, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped other. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the comforters will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work quilts, eiderdowns, comforters and similar articles. The general rate of duty will be 4.5 percent ad valorem.

The pillowcases fall within textile category designation 360 and the flat and fitted sheets fall within textile category designation 361. The duvet covers and the comforters 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.

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, 6302.31 (sheets, pillowcases and duvet covers) and 9404.90.80 (comforters) are not included in the paragraph (e)(2) exception to the above tariff shift rules. The sheets and pillowcases are made from a fabric that was formed in a single country. As the fabric comprising the sheets and pillowcases is formed in a single country, that is, Bahrain when woven in Bahrain, Indonesia when woven in Indonesia, Malaysia when woven in Malaysia, Mongolia when woven in Mongolia, Pakistan when woven in Pakistan, Thailand when woven in Thailand and Vietnam when woven in Vietnam, as per the terms of the tariff shift requirement, country of origin is conferred in Bahrain when the fabric is woven in Bahrain, Indonesia when the fabric is woven in Indonesia, Malaysia when the fabric is woven in Malaysia, Mongolia when the fabric is woven in Mongolia, Pakistan when the fabric is woven in Pakistan, Thailand when the fabric is woven in Thailand and Vietnam when the fabric is woven in Vietnam.

The comforters are made from a shell fabric and a batting fabric. As the fabrics comprising the comforters are formed in more than one country, Section 102.21 (c)(2) is inapplicable.

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 comforters are not knit and subheading 9404.90, HTSUSA, is 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 comforters, the fabric making process of the outer shell constitutes the most important manufacturing process. The outer shell of the comforters is formed by a single fabric. Accordingly, the fabric making process in Bahrain, Indonesia, Malaysia, Mongolia, Pakistan, Thailand or Vietnam, where the fabric for the outer shell is formed, constitutes the most important manufacturing process. The country of origin for the comforters is Bahrain when the shell fabric is woven in Bahrain, Indonesia when the shell fabric is woven in Indonesia, Malaysia when the shell fabric is woven in Malaysia, Mongolia when the shell fabric is woven in Mongolia, Pakistan when the shell fabric is woven in Pakistan, Thailand when the shell fabric is woven in Thailand and Vietnam when the shell fabric is woven in Vietnam.

HOLDING:

The country of origin of the sheet sets, duvet covers and comforters is Bahrain when the fabric is woven in Bahrain, Indonesia when the fabric is woven in Indonesia, Malaysia when the fabric is woven in Malaysia, Mongolia when the fabric is woven in Mongolia, Pakistan when the fabric is woven in Pakistan, Thailand when the fabric is woven in Thailand and Vietnam when the fabric is woven in Vietnam. Based upon international textile trade agreements products of Indonesia and Malaysia are subject to quota and the requirement of a visa. Products of Pakistan falling within textile categories 360 and 361 are subject to quota and the requirement of a visa. Products of Bahrain and 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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