CLA-2 CO:R:C:T 950780 CC
Mustafa Al Wazzan
Chairman
National Textiles Company
P.O. Box 25186
13112 Safat, Kuwait
RE: Country of origin of bed sheets and pillow cases
Dear Mr. Al Wazzan:
This letter is in response to your inquiry for country of
origin determinations of bed sheets and pillow cases. Samples
were submitted for examination.
FACTS:
You have requested country of origin determinations for four
articles: two pillow cases, one flat bed sheet, and one fitted
bed sheet. This merchandise is composed of woven bleached white
fabric. You state that each article is made of a blend of 52
percent polyester and 48 percent cotton fabric.
One pillow case measures 20 inches by 32 inches. The other
one, designated by you as a "pillow case with flap," measures 20
inches by 30 inches. Both the flat sheet and fitted sheet
measure 64 inches by 96 inches.
You state that the processing to make the finished sheets
and pillow cases is similar. According to your submissions, you
purchase unprocessed greige fabric in rolls from various
countries. In Kuwait the rolls of fabric are inspected before
undergoing further processing. The fabric is desized and washed,
which takes approximately 60 minutes. The fabric is scoured and
shrunk, which takes approximately 90 minutes, and then bleached,
which takes approximately 90 minutes. Dyeing with "vat colors or
reactive colors" is done on a jigger and takes approximately 210
to 360 minutes. The fabric is dried on a cylinder dryer or
stenter before being sized and finished. Cutting to shape and
sewing the fabric are performed to create the finished sheets and
pillow cases. The goods are inspected and packed before being
shipped.
ISSUE:
What is the country of origin of the merchandise at issue?
LAW AND ANALYSIS:
For country of origin purposes, Section 12.130 of the
Customs Regulations (19 CFR 12.130) is applicable to the
merchandise at issue. Section 12.130(b) of the Customs
Regulations provides that a textile product that is processed in
more than one country or territory shall be a product of that
country or territory where it last underwent a substantial
transformation. A textile product will be considered to have
undergone a substantial transformation if it has been transformed
by means of substantial manufacturing or processing operations
into a new and different article of commerce.
Section 12.130(d) of the Customs Regulations sets forth
criteria in determining whether a substantial transformation of a
textile product has taken place. This regulation states that
these criteria are not exhaustive; one or any combination of
criteria may be determinative, and additional factors may be
considered.
Section 12.130(d)(1) states that a new and different article
of commerce will usually result from a manufacturing or
processing operation if there is a change in:
(i) Commercial designation or identity,
(ii) Fundamental character or
(iii) Commercial use.
Section 12.130(d)(2) of the Customs Regulations states that
in determining whether merchandise has been subjected to
substantial manufacturing or processing operations, the following
will be considered:
(i) The physical change in the material or article as a
result of the manufacturing or processing operations in each
foreign territory or country, or insular possession of the
U.S.
(ii) The time involved in the manufacturing or processing
operations in each foreign territory or country, or insular
possession of the U.S.
(iii) The complexity of the manufacturing or processing
operations in each foreign territory or country, or insular
possession of the U.S.
(iv) The level or degree of skill and/or technology required
in the manufacturing or processing operations in each
foreign territory or country, or insular possession of the
U.S.
(v) The value added to the article or material in each
foreign territory or country, or insular possession of the
U.S., compared to its value when imported into the U.S.
Section 12.130(e)(1) of the Customs Regulations provides the
following:
An article or material usually will be a product of
a particular foreign territory or country, or insular
possession of the U.S., when it has undergone prior to
importation into the U.S. in that foreign territory or
country, or insular possession any of the following:
(i) Dyeing of fabric and printing when accompanied by
two or more of the following finishing operations:
bleaching, shrinking, fulling, napping, decating,
permanent stiffening, weighting, permanent
embossing, or moireing.
The Customs Service has consistently held that in order to
comply with Section 12.130(e)(1) of the Customs Regulations, a
fabric must be both dyed and printed, as well as being subjected
to the other required processing. See Headquarters Ruling Letter
(HRL) 089230 of May 10, 1991. The fabric at issue is not both
dyed and printed and does not meet the requirements of Section
12.130(e)(1).
The cutting and sewing of the fabric to make the flat bed
sheets are not complex operations and do not require a high
degree of skill or technology. This conclusion is consistent
with prior rulings concerning the country of origin of bed
sheets. (See, e.g., HRL 089230 and HRL 086523 of April 25,
1990.) Consequently, the flat bed sheet is not substantially
transformed in Kuwait, and the country of origin for this article
is the country in which the fabric is formed.
The fitted bed sheet undergoes additional processing
following the cutting of the fabric to size and pattern in that
it must be cut at the corners and elastic must be sewn into the
article so that the corners will fit securely over a mattress.
These processes take more time and skill, and are more complex,
then cutting and hemming in straight lines used in making flat
bed sheets. Therefore, consistent with HRL 733180 of December
13, 1990, we conclude that the fitted sheet undergoes
substantial manufacturing and processing operations in Kuwait.
Consequently, the country of origin of this article is Kuwait.
In Belcrest Linens v. United States, 741 F.2d 1368 (1984),
the court ruled on the country of origin of certain pillow cases.
In that case bolts of fabric were woven in China and stenciled
with an embroidery design, cutting marks, and a scalloped edge,
and embroidered on the embroidery design. The fabric was shipped
to Hong Kong where it was cut, pieces were scalloped and then
sewn with decorative stitching, and the sides were sewn together.
The court held that these pillow cases were substantially
transformed in Hong Kong and therefore were products of Hong Kong
for country of origin purposes. In addition, in HRL 086523 a
pillow case made from fabric formed in one country and sent to a
second country for cutting and hemming to produce the finished
merchandise was found to be a product of the second country for
country of origin purposes. Therefore, consistent with the
Belcrest Linens decision and HRL 086523, the pillow cases at
issue have been substantially transformed in Kuwait and are
products of Kuwait for country of origin purposes.
HOLDING:
The country of origin of the fitted bed sheet and pillow
cases is Kuwait. The country of origin of the flat bed sheet is
the country in which the fabric is woven.
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
177.9(b)(1), Customs Regulations (19 CFR 177.9(b)(1)). This
section states that a ruling letter is issued on the assumption
that all of the information furnished in connection with the
ruling request and incorporated in the ruling letter, either
directly, by reference, or by implication, is accurate and
complete in every material respect. Should it subsequently be
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, it is
recommended that a new ruling request be submitted in accordance
with section 177.2, Customs Regulations (19 CFR 177.2).
Sincerely,
John Durant, Director
Commercial Rulings Division