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NY K88095




August 6, 2004

CLA-2-RR:NC:TA:349 K88095

CATEGORY: CLASSIFICATION

Mr. Steven Hsein-Lin Wang
DBA WHL Customs Broker Services
11222 S. La Cienega Blvd., Suite 355
Inglewood, CA 90304

RE: Classification and country of origin determination for sheet sets and comforter 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 July 22, 2004, requesting a classification and country of origin determination for sheets sets and comforter sets which will be imported into the United States. This request is made on behalf of Ching Feng Home Fashions Co. Ltd.

FACTS:

The subject merchandise consists of sheet sets and comforter sets. You submitted samples of twin and full size sheet and comforter sets. The sheet sets contain a flat sheet, fitted sheet and one or two pillowcases. All of the items are made from 60 percent cotton and 40 percent polyester printed woven fabric. The fabrics are not napped. 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 sheet sets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The comforter sets contain a comforter and one or two pillow shams. The outer shell of both comforters is made from 60 percent cotton and 40 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 60 percent cotton and 40 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 edges of the shams in the twin comforter set are scalloped. The comforters 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 and finished.
-polyester batting 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 and shams.
- sheets and pillowcases are packed for retail sale in a plastic bag and shipped. -comforter and shams are packed for retail sale in a plastic bag and shipped.

For the purpose of this ruling it is assumed that the fibers and yarns were also produced in Thailand.

ISSUE:

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

CLASSIFICATION:

The comforter 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.

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

The applicable subheading for the sheets will be 6302.21.9020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped sheets. The duty rate will be 6.7 percent ad valorem.

The applicable subheading the pillowcases will be 6302.21.9010, HTSUSA, which provides bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not nappedpillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for comforter sets 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 rate of duty will be 4.4 percent ad valorem.

The pillowcases fall within textile category designation 360 and the flat and fitted sheets fall within textile category designation 361. Although imported as comforter sets the individual components are subject to textile category numbers as if they were classified separately. The comforters fall within textile category designation 362. The pillow shams 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 comforter sets, as per an essential character determination, is based on the comforters, 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 the sheets, pillowcases, comforters and pillow shams are stated to be wholly obtained or produced in a single country, that is, Thailand, country of origin of the comforter sets is conferred in Thailand.

HOLDING:

The country of origin of sheets, pillowcases and comforter 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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