NY N020590 - Classification and country of origin determination for bed sheet sets; 19 CFR 102.21(c)(2); tariff shift - United States International Trade Commision Rulings

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NY N020590

December 11, 2007

CLA2-OT:RR:NC:TA:349

CATEGORY: CLASSIFICATION

Mr. Deepak Mehrotra
CMN International
43 Quail Court, Suite 111
Walnut Creek, CA 94596

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

Dear Mr. Mehrotra:

This is in reply to your letter dated December 3, 2007, requesting a classification and country of origin determination for bed sheet sets which will be imported into the United States.

FACTS:

The subject merchandise consists of bed sheet sets. A sample was not submitted. The sheet sets will contain a flat sheet, fitted sheet and one or two pillowcases. They will be made from 100 percent cotton woven fabric. The fabric will be dyed. The manufacturing operations for the sheet sets are as follows:

CHINA OR INDIA:
-cotton fabric is woven.
-fabric is shipped to Italy.

ITALY:
-cotton fabric is dyed and finished.
-fabric is cut to size and shape;
-fabric is sewn/hemmed/elasticized, creating the pillowcases and sheets. -pillowcases and sheets are packed in sets and shipped.

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 (HTSUS) 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, HTSUS, provides for among other things, bed linen. The Explanatory Notes to heading 6302, HTSUS, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen. Accordingly, the sheets and pillowcases made from a dyed fabric are classified in subheading 6302.31, HTSUS.

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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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, “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, “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, “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.

Subheading 6302.31 is 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, China when the fabric is woven in China or India when the fabric is woven in India, per the terms of the tariff shift requirement, country of origin is conferred in China when the fabric is woven in that country and India when the fabric is woven in that country.

HOLDING:

The country of origin of the bed sheet sets is China when the fabric is woven in China and India when the fabric is woven in India.

The pillowcases fall within textile category 360 and the flat and fitted sheets fall within textile category 361. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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