CLA-2 CO:R:C:T 957314 CAB
6207.91.3010 6304.93.0000
Sheri Batter-Hughes
The Hipage Company, Inc.
P.O. Box 2941103
Charleston, SC 29411-2903
RE: Classification of table rounds and sheet sets; Heading 6302;
Heading 6304; Section 12.130, Customs Regulations
Dear Ms. Batter-Hughes:
This is in response to your inquiry of November 7, 1994, on
behalf of Whiting Manufacturing, Inc., requesting the tariff
classification of table and bed linen under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). You also
request a country of origin determination for the bed linen.
No samples were submitted for examination. Customs will issue a
ruling based on the submitted information.
FACTS:
You describe the merchandise at issue as:
Table rounds from Pakistan consisting of a round table cloth
with bias binding sewn around the edge. The fiber content
will be 55% cotton/45% polyester for some shipments, and 45%
cotton/55% polyester on others. * * * [The] sheet sets
consist of a flat sheet, fitted sheet, and pillowcase(s).
* * * The fiber content will be either, 55% cotton/45%
polyester, or 45% cotton/55% polyester.
You present two different scenarios for the manufacturing of
the sheet sets. The first scenario is as follows: Fabric will
be woven and printed in Indonesia; The fabric will be shipped to
either Singapore or Malaysia in the bale form to be cut and sewn
into the pillowcase(s) and fitted sheet. Elastic will also be
added to the fitted sheet in Singapore or Malaysia. The fitted
sheet and the pillowcase(s) will then be returned to Indonesia.
The flat sheet will be fully manufactured in Indonesia. In
Indonesia, both the flat and the fitted sheet and the
pillowcase(s) will be packaged together as sheet sets.
The second manufacturing scenario is as follows: Fabric
will be woven, printed, and precut in Indonesia. The precut
fabric will then be shipped to Singapore or Malaysia to be sewn
into the fitted sheet and pillowcase(s). Elastic will be attached
to the fitted sheet in Singapore or Malaysia. The fitted sheet
and pillowcase(s) will then be exported to Indonesia. The flat
sheet will be wholly manufactured in Indonesia. In Indonesia,
the fitted and flat sheet as well as the pillowcase(s) will be
packaged together as sheet sets.
ISSUES:
I. What is the tariff classification of the merchandise at
issue?
II. What is the country of origin of the subject sheet sets?
LAW AND ANALYSIS:
TARIFF CLASSIFICATION
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen, and kitchen linen. Table linen is defined by The
Random House Dictionary of the English Language (1983), as
"tablecloths, napkins, etc., used in setting a table." Webster's
Third New International Dictionary (1986) defines table linen as
"linen (as tablecloths and napkins) for use at the table."
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. The EN to Heading 6302, HTSUSA, state, in
pertinent part:
These articles are usually made of cotton or flax, but
sometimes also of hemp, ramie or man-made fibers, etc.; they
are normally of a kind suitable for laundering: They
include:
* * *
(2) Table linen, e.g., table cloths, table mats and
runners, tray cloths, table centres, serviettes, tea
napkins, sachets for serviettes, doilies, and drip mats.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of heading 9404. The EN to Heading
6304, HTSUSA, states that this heading covers furnishing articles
of textile materials, other than those of the preceding headings
or of Heading 9404, for use in the home, and includes cushion
covers, loose covers for furniture, antimacassars, table covers,
and mantlepiece runners.
In this case, there were no measurements presented for the
described table rounds at issue. Therefore, Customs will provide
you with a tariff classification based on various dimensions.
For tariff classification purposes, table rounds are usually
considered either table toppers or table cloths depending upon
the diameter. A sixty inch diameter cloth is usually the
smallest size table cloth. If these table rounds are sixty
inches or larger, they would be classified as table linen under
Heading 6302, HTSUSA. If the subject table rounds are smaller
than sixty inches in diameter, they would be considered table
toppers which are classified as other furnishings under Heading
6304, HTSUSA.
The classification of the sheet sets depends upon the fiber
content; whether printed or not; whether napped or not; whether
any component contains embroidery, trimming, lace, etc., and
whether the sheet set constitutes a "retail" set or not. As a
result of the lack of submitted information concerning these
sheet sets and the multitude of potential tariff classification
categories, Customs is unable to provide you with a definitive
tariff classification concerning the bed sheets and pillowcases.
COUNTRY OF ORIGIN
Country of origin determinations for textile products are
subject to Section 12.130, Customs Regulations (19 CFR 12.130).
Section 12.130 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), Customs Regulations, sets forth criteria
for determining whether a substantial transformation of a textile
product has taken place. This regulation states 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), Customs Regulations, 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), Customs Regulations, states that for
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;
(ii) The time involved in the manufacturing or processing operation;
(iii) The complexity of the manufacturing or processing operations;
(iv) The level or degree of skill and/or technology required
in the manufacturing or processing operations; and
(v) The value added to the article or material.
Section 12.130(1)(e)(iv), Customs Regulations, states that a
textile article will usually be a product of a particular country
if the cutting of the fabric into parts and the assembly of those
parts into the completed article has occurred in that country.
However, 12.130(e)(2)(ii) states that a material will usually not
be considered to be a product of a particular foreign country by
virtue of merely having undergone cutting to length or width and
hemming or overlocking fabrics which are readily identifiable as
being intended for a particular commercial use.
When making a determination as to whether fabric used to
make the sheets has been substantially transformed, the minimum
processing required is cutting the fabric to length and width
(four sides). After the fabric has been cut on four sides,
Customs assesses the additional processing and makes a
determination as to whether the additional processing coupled
with cutting amounts to a substantial manufacturing operation.
In the first scenario, the flat sheet is entirely processed
in Indonesia, and is therefore, a product of Indonesia. In order
for the fitted sheet to be substantially transformed in Malaysia
or Singapore, it must be cut to length and width (four sides) and
undergo further processing. The cutting of fabric to create the
corners of the fitted sheet and the addition of the elastic
coupled with cutting the fabric on four sides would amount to a
substantial manufacturing operation. Thus, if the subject fitted
sheet is cut on four sides, it will undergo a substantial
transformation in the country where the cutting, elasticizing,
and sewing occurs, Singapore or Malaysia. If the subject fitted
sheet is merely cut on two sides, it will not be subject to a
substantial manufacturing operation in Singapore or Malaysia; and
the last substantial transformation will have occurred, in
Indonesia, where the fabric was woven.
In the second scenario, as stated above, the flat sheet is
entirely processed in Indonesia, and is therefore, a product of
Indonesia. The fabric for the fitted sheet is precut in
Indonesia and is transported to Malaysia or Singapore where
elastic is attached and it is sewn into a finished fitted sheet.
The fabric used to construct the fitted sheet is woven and precut
in Indonesia. The degree of difficulty and skill involved in the
processing required to weave and precut the fabric are
substantial enough to result in a new and different article of
commerce. The processing required to attach the elastic and the
subsequent finishing operations are simple and do not amount to a
substantial manufacturing operation. Therefore, the country of
origin of the fitted sheet is Indonesia.
In the first scenario, the pillowcase is made from
Indonesian fabric that has been cut and sewn in Singapore or
Malaysia. In the second scenario, the pillowcase is made from
Indonesian fabric that has been cut in Indonesia and exported to
Singapore or Malaysia to be sewn into the finished product.
Usually, when determining the country of origin for pillowcases,
Customs refers to Belcrest Linens v. United States, 741 F.2d
1368, (Fed. Cir. 1984). The court held that a bolt of woven
fabric that was manufactured, stenciled with embroidery, and
imprinted with lines of demarcation in China prior to being sent
to Hong Kong where the fabric was cut, sewn into pillowcases, and
packaged, was subject to its last substantial transformation in
Hong Kong. However, in this instance, the pillowcase does not
undergo both cutting and sewing in a single country; rather, the
cutting occurs in Indonesia and the sewing takes place in either
Singapore or Malaysia. Therefore, in the second scenario,
Belcrest Linen is not precedential and no substantial
transformation has occurred in Singapore or Malaysia. In the
second scenario, the last substantial transformation occurred in
the country where the fabric used to construct the pillowcase was
woven, Indonesia. In the first scenario, in light of the
rationale given in Belcrest Linen, the country of origin of the
pillowcase is Singapore or Malaysia, the countries where the
fabric is cut and sewn.
HOLDING:
In the first scenario, if the fitted sheet is cut on four
sides and finished in Singapore or Malaysia, the country of
origin is Singapore or Malaysia. If the fitted sheet is not cut
on four sides, the country of origin is Indonesia. The country
of origin of the pillowcase is Singapore or Malaysia. The
country of origin of the flat sheet is Indonesia. Each article
in the set should be marked with the designated country of
origin.
In the second scenario, the country of origin of the fitted
and flat sheets as well as the pillowcase is Indonesia. Each
article in the set should be marked with the designated country
of origin.
If the subject table rounds are sixty inches or larger, they
would be classified as table linen under Heading 6302, HTSUSA. If they are of a plain woven fabric, the 55% cotton/45%
polyester cloths would be classifiable in subheading
6302.51.2000, HTSUSA. The applicable rate of duty is 5.4 percent
ad valorem and the textile restraint category is 369. If the
table rounds are constructed of 55% polyester/45% cotton cloths,
they would be classifiable in subheading 6302.53.0020, HTSUSA.
The applicable rate of duty is 12.6 percent ad valorem and the
textile restraint category is 666.
If the subject table rounds are smaller than sixty inches in
diameter, they would be considered table toppers which are
classified as other furnishings under Heading 6304, HTSUSA. If
woven and less than sixty inches in diameter, the 55% cotton/45%
polyester rounds would be classifiable in subheading
6304.92.0000, HTSUSA. The applicable rate of duty is 7.1 percent
ad valorem and the textile restraint category is 369. If the
table rounds are constructed of 55% polyester/45% cotton, they
would be classifiable in subheading 6304.93.0000. The applicable
rate of duty is 10.5 percent ad valorem and the textile restraint
category is 666.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, The Status
on Current Import Quotas (Restraint Levels), an internal issuance
of the U.S. Customs Service, which is available for inspection at
your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importing the merchandise to determine the current status of
any import restraints or requirements.
This ruling is issued pursuant to the provisions of Part 177
Customs Regulations (19 CFR Part 177). The holding in this
ruling only applies to the specific factual situation presented
and the merchandise identified in the ruling request. If the
information furnished is not accurate or complete, or there is a
change in the factual situation, this ruling will no longer be
valid. In such an event, a new ruling request should be
submitted.
Sincerely,
John Durant, Director
Commercial Rulings Division