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NY K85020




May 4, 2004

CLA-2-RR:NC:TA:349 K85020

CATEGORY: CLASSIFICATION

Mr. Steven H. Wang
WHL Customs Broker Services
11222 S. La Cienega Blvd., Suite 355
Inglewood, CA 90304

RE: Classification and country of origin determination for bedding sets; 19 CFR 102.21(c)(1); wholly obtained or produced in a single country

Dear Mr. Wang:

This is in reply to your letter dated April 7, 2004, requesting a classification and country of origin determination for bedding sets which will be imported into the United States. This request is made on behalf of All Strong Industry (USA) Inc.

FACTS:

The subject merchandise consists of bedding sets, which are also known as “bed in a bag” comforter sets. You submitted a sample of a full size and twin size set. The full size bedding set contains a comforter, two pillow shams, bed skirt, flat sheet, fitted sheet and two pillowcases. The twin size bedding set contains the same items except that it has only one pillowcase and one pillow sham. The outer shell of both comforters is made from 55 percent cotton and 45 percent polyester printed woven fabric. They are stuffed with a polyester batting. The comforters are quilted through all three layers. The pillow shams are made from a printed 55 percent cotton and 45 percent polyester woven fabric. The back portion of the pillow shams feature an overlapping flap closure and the edges are finished with a flange or picture frame effect. The bed skirts or dust ruffles are designed to hang over the edge of a box spring on three sides. The skirt or ruffle portion has an approximately 14.5-inch drop and is made from the 55 percent cotton and 45 percent polyester woven fabric. The platform section of the bed skirts is made from a nonwoven man-made fiber fabric.

The sheets and pillowcases are made from a printed 55 percent polyester and 45 percent cotton woven fabric. The pillowcases are folded, sewn and hemmed at the end open. The fitted sheets are fully elasticized. The flat sheets are hemmed on all four sides. The comforters and the sheet sets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. All of the components of the sets are packaged for retail sale at the time of importation. The stated manufacturing operations are as follows:

THAILAND:
-cotton and polyester fabric is woven.
-fabric is printed or dyed and finished.
-polyester batting fabric is formed.
-nonwoven man-made fiber fabric is formed. -fabrics are cut to size and shape.
-cut components are sewn, stuffed and quilted creating the comforters. -cut components are sewn/hemmed/elasticized forming the sheets, pillowcases, shams and bed skirts.
-comforters, shams, sheets, pillowcases, bed skirts and shams are packed for retail sale in a plastic bag and shipped.

ISSUE:

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

CLASSIFICATION:

Both the full size and twin size bedding sets meet the qualifications of "goods put up in sets for retail sale". The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings. They are put together to meet a particular need or carry out a specific activity and they are packed for sale directly to users without repacking. The comforters impart the essential character of the sets.

The applicable subheading for both bedding” sets will be 9404.90.8020, Harmonized Tariff Schedule of the United States Annotated (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 rate of duty will be 4.4 percent ad valorem.

Although imported as a set the individual components are subject to textile category numbers as if they were classified separately. The comforters fall within textile category designation 362, the pillowcases fall within textile category designation 360 and the sheets fall within textile category designation 361. The shams and bed skirts fall within textile category designation 369. 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.

Section 102.21(d) addresses the treatment of sets for country of origin purposes. Section 102.21(d) provides the following:

Where a good classifiable in the HTSUS as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section.

The classification of the subject bedding sets, as per an essential character determination, is based on the comforter, however, per the terms of Section 102.21(d), one must determine whether or not a single country of origin exists for the entire set.

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 all of the components are stated to be wholly obtained or produced in a single country, that is, Thailand, country of origin of the bedding sets is conferred in Thailand.

HOLDING:

The country of origin of both bedding sets is Thailand. Based upon international textile trade agreements products of Thailand falling in categories 360, 361 and 362 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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