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NY K83398

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March 19, 2004

CLA-2-RR:NC:TA:349 K83398

CATEGORY: CLASSIFICATION

Mr. Marcelo Ferreira Guimarães
Lygia Mattos Indústria e Comércio Ltda. Av. Antonio Carlos, 8271
Belo Horizonte, M.G., Brazil
31270-010

RE: Classification and country of origin determination for bed and table linen; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Guimarães:

This is in reply to your letter dated January 28, 2004, received by this office on February 25, 2004, requesting a classification and country of origin determination for bed and table linen which will be imported into the United States.

FACTS:

The subject merchandise consists of flat sheets, fitted sheets, pillowcases, duvet covers, placemats, napkins, tablecloths and cocktail napkins. Samples were not submitted however, several photographs were supplied. The bed linen and table linen will be made from various 100 percent cotton, 100 percent linen (flax) or 100 percent silk woven fabrics. The fabrics will be of different weights, thread counts and some may be printed. All of the products will be embroidered. The manufacturing operations for the bed linen and table linen are as follows:

FRANCE, ITALY, BELGIUM OR SWITZERLAND:
-cotton, flax or silk fabric is woven and finished. -cotton embroidery yarns are made in France. -fabrics and yarns are shipped to Brazil.

BRAZIL:
-fabric is cut and sewn forming the various bed and table linens. -the products are embroidered.
-the linens are washed and ironed.
-bed linens and table linens are packed and shipped.

For the purpose of this ruling it is assumed that each bed linen and table linen product is made from a single fabric woven in one of the above countries or if the product is made from two fabrics it is assumed that the second fabric is less than 7 percent of the weight of the good.

ISSUE:

What are the classification 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 and table linen. The Explanatory Notes to heading 6302, HTSUSA, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen. Duvet covers are similar to eiderdown cases and have been consistently classified as bed linen. The Notes also list tablecloths, table mats and runners, tray-cloths and tea napkins as examples of table linen. This heading is divided into subheadings that provide for linens of different textile fibers, fabric constructions, printed or not printed and with or without embroidery.

The applicable subheading for the printed and embroidered cotton bed linen will be 6302.21.50, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for the embroidered cotton bed linen that is not printed will be 6302.31.50, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for the printed and embroidered flax or silk bed linen will be 6302.29.00, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of other textile materials. The duty rate will be 4.5 percent ad valorem.

The applicable subheading for the embroidered flax or silk bed linen that is not printed will be 6302.39.00, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials. The duty rate will be 4.3 percent ad valorem.

The applicable subheading for the cotton tablecloths and napkins will be 6302.51, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins. The duty rate will range between 4.8 and 6.1 percent ad valorem depending on the type of weave.

The applicable subheading for the cotton placemats will be 6302.51.4000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for the flax (linen) tablecloths and napkins will be 6302.52.10, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of flax: tablecloths and napkins. The duty rate will be 5.1 percent ad valorem.

The applicable subheading for the flax placemats will be 6302.52.2000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of flax: other. The duty rate will be Free.

The applicable subheading for the silk table linen will be 6302.59.0010, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of other textile materials containing 85 percent or more by weight of silk or silk waste. The duty rate will be 8.8 percent ad valorem.

The cotton pillowcases fall within textile category designation 360, the cotton sheets fall within textile category designation 361 and the cotton duvet covers fall within textile category designation 362. The cotton table linen falls within textile category designation 369. The flax bed linen and table linen fall within textile category designation 899. The silk bed linen and table linen fall within subheadings that are not assigned a textile category designation. 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 6302.29, 6302.52 and 6302.59 are included in the paragraph (e)(2) exception to the above tariff shift rule. Paragraph (e)(2)(i) is not applicable as the fabrics comprising the bed linen and table linen are not dyed and printed. Paragraph (e)(2)(ii) states that “If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.” As the fabrics comprising the silk and flax printed bed linen and table linen items are formed in a single country, that is, France when the fabrics are made in France, Italy when the fabrics are made in Italy, Belgium when the fabrics are made in Belgium or Switzerland when the fabrics are made in Switzerland, as per the terms of the tariff shift requirement, country of origin is conferred in France when the fabrics are made in France, Italy when the fabrics are made in Italy, Belgium when the fabrics are made in Belgium or Switzerland when the fabrics are made in Switzerland.

Subheadings 6302.21, 6302.31, 6302.39 and 6302.51 are not included in the paragraph (e)(2) exception to the above tariff shift rule. As the fabrics comprising the silk and flax nonprinted table linen and the cotton bed linen and table linen items are formed in a single country, that is, France when the fabrics are made in France, Italy when the fabrics are made in Italy, Belgium when the fabrics are made in Belgium or Switzerland when the fabrics are made in Switzerland, as per the terms of the tariff shift requirement, country of origin is conferred in France when the fabrics are made in France, Italy when the fabrics are made in Italy, Belgium when the fabrics are made in Belgium or Switzerland when the fabrics are made in Switzerland.

HOLDING:

The country of origin of the instant bed linen and table linen is France when the fabrics are made in France, Italy when the fabrics are made in Italy, Belgium when the fabrics are made in Belgium and Switzerland when the fabrics are made in Switzerland.. Based upon international textile trade agreements these products 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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See also:

• Tariff No.: 6302.21.50 - Bed linen, not knit or crocheted, printed, of cotton, cont any embroidery, lace, braid, edging, trimming, piping or applique work, n/napped
• Tariff No.: 6302.29.00 - Bed linen, not knitted or crocheted, printed, of textile materials nesoi
• Tariff No.: 6302.31.50 - Bed linen, not knit/croc, not printed, of cotton, cont any embroidery, lace, braid, edging, trimming, piping or applique work, not napped
• Tariff No.: 6302.39.00 - Bed linen, not knitted or crocheted, not printed, of textile materials nesoi
• Tariff No.: 6302.51.40 - Table linen, other than tablecloths and napkins, not knitted or crocheted, of cotton, nesoi
• Tariff No.: 6302.52.10 - Tablecloths and napkins of flax, not knitted or crocheted
• Tariff No.: 6302.52.20 - Table linen of flax, other than tablecloths and napkins, not knitted or crocheted
• Tariff No.: 6302.59.00 - Table linen, of textile materials other than of cotton, flax or man-made fibers, not knitted or crocheted