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NY K81852





December 18, 2003

CLA-2-RR:NC:TA:349 K81852

CATEGORY: CLASSIFICATION

Mr. Lawrence A. Schneider
Arnold & Porter
555 Twelfth Street, NW
Washington, DC 20004-1206

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

Dear Mr. Schneider:

This is in reply to your letter dated December 8, 2003, requesting a classification, marking and country of origin determination for bed sheets and pillowcases which will be imported into the United States. This request is made on behalf of Zorlu, Inc.

FACTS:

The subject merchandise consists of bed sheets and pillowcases. A sample was not submitted. They will be made from 100 percent cotton woven fabric. The fabric may be napped or not napped, dyed or printed. The sheets and pillowcases may be plain or they may contain decorative features such as embroidery, lace, braid, edging, trimming, piping or applique work. The flat sheets, fitted sheets and pillowcases may be separately packaged as “open stock” items or they may be packaged as a set for retail sale. The sets would contain a flat sheet, fitted sheet and one or two pillowcases. The manufacturing operations for the bed sheets and pillowcases are as follows:

TURKMENISTAN:
-cotton fabric is woven.
-greige fabric is shipped to Turkey.

TURKEY:
-fabric is napped or not napped, dyed or printed and finished. -fabric is cut to size and shape.
-fabric is sewn/hemmed/elasticized, creating the pillowcases and sheets. -pillowcases and sheets are packed separately or in sets and shipped.

ISSUE:

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

CLASSIFICATION:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6302, HTSUSA, provides for among other things, bed linen. The Explanatory Notes to heading 6302, HTSUSA, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen. The heading is divided into subheadings that provide for bed linen of different textile fibers and for bed linen that is printed or not printed. Those subheadings are further divided into breakouts for bed linen that is napped or not napped and for bed linen with specific decorative features and those that are plain. Accordingly, if the cotton sheets and pillowcases are printed they are classified in subheading 6302.21, HTSUSA, and if they are not printed the sheets and pillowcases are classified in subheading 6302.31, HTSUSA.

The pillowcases fall within textile category designation 360 and the flat and fitted 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 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 fabric comprising the sheets and pillowcases is formed in a single country, that is, Turkmenistan, as per the terms of the tariff shift requirement, country of origin is conferred in Turkmenistan.

MARKING:

You have also requested a ruling on whether the proposed markings “Made in Turkmenistan” or “Made in Turkmenistan, Further Processed in Turkey” are acceptable country of origin markings for the bed sheets and pillowcases.

The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

The origin rules indicate that the country of origin of the sheets and pillowcases is Turkmenistan, the country where the fabric was formed by a fabric-making process. The proposed markings “Made in Turkmenistan” or “Made in Turkmenistan, Further Processed in Turkey” are consistent with the origin rules for bed linen under Section 102.21, Customs Regulations. Marking the sheets and pillowcases “Made in Turkmenistan” or “Made in Turkmenistan, Further Processed in Turkey” will satisfy the marking requirements of 19 U.S.C. 1304 and would be acceptable country of origin markings for the sheets and pillowcases.

HOLDING:

The country of origin of the bed sheets and pillowcases is Turkmenistan. Based upon international textile trade agreements products of Turkmenistan 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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