CLA-2 RR:TC:TE 959327 jb

Michael A. Pipitone
John F. Kilroy Co. Inc.
JFK International Airport
Cargo Building 80, Suite 227
Jamaica, NY 11430-1718

RE: Country of origin determination for comforter shell, bed skirt, and pillow sham; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Pipitone:

This is in reply to your letter dated April 24, 1996, on behalf of your client, Beacon Looms, Inc., requesting a country of origin determination for certain comforter shells, bed skirts and pillow shams which will be imported into the United States sometime on or after July 1, 1996. Samples were submitted to this office for examination.

FACTS:

The merchandise at issue consists of a comforter shell, a bed skirt and a pillow sham made from 100 percent cotton woven fabric. The comforter shell consists of a green and white plaid fabric and the panels are sewn together on three sides with the fourth side left open. After importation, polyester batting is attached and the fourth side is sewn and closed. The bed skirt features a plain white woven platform section and a yarn dyed plaid ruffled skirt with a 14 inch drop. The pillow sham is made from a yarn dyed plaid fabric and features an overlapping flap type closure on the back and a flange or picture frame effect around the edges.

The manufacturing operations are as follows: China Hong Kong - fabric is formed. - cutting and sewing of the fabric to form the completed comforter shell, bed skirt and pillow sham.

ISSUE:

What is the country of origin of the submitted merchandise?

LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

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 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 that "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 foreign material 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) states that "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":

6301-6306 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.

6307.90 The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

The subject comforter shell is classifiable in subheading 6307.90.8990, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the bed skirt is classifiable in subheading 6303.91.0000, HTSUSA, and the pillow sham is classifiable in subheading 6304.92.0000, HTSUSA. As per the terms of the tariff shift, the country of origin of the subject merchandise is the single country in which the fabric comprising the good was formed by a fabric-making process- that is, China.

HOLDING:

The country of origin of the subject comforter shell, bed skirt and pillow sham, is China.

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 is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

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.

Sincerely,

John Durant, Director
Tariff Classification Appeals
Division