CLA-2-RR:NC:TA:349 J85698
Mr. Ralph Saunders
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: Classification and country of origin determination for bedding products; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Saunders:
This is in reply to your letter dated May 30, 2003, requesting a classification and country of origin determination for bedding products which will be imported into the United States. This request is made on behalf of Les Tissages Sherbrooke Inc.
FACTS:
The subject merchandise consists of various bedding products. Samples were not submitted. You indicate in your letter that the bedding products are those described in headings 6301 through 6304 of the Harmonized Tariff Schedule. That would include items such as blankets, bed sheets, pillowcases, duvet covers, bed skirts, bedspreads and pillow shams. All of these products will be made from 52 percent cotton and 48 percent polyester woven fabric. The fabric will be printed or dyed but not dyed and printed. The manufacturing operations for the bedding products are as follows:
UNITED STATES:
-fibers are formed.
-fibers are spun into yarns.
-yarns are shipped to Canada.
CANADA:
-yarns are woven into a fabric.
-greige/unbleached fabric is shipped to a third country.
BRAZIL, CHINA, INDIA, INDONESIA, PAKISTAN, MALAYSIA, TAIWAN, OR TURKEY:
-fabric is dyed or printed and finished.
-fabric is cut and sewn to form the bedding products.
-bedding products are packed and shipped.
For the purpose of this ruling, it is assumed that no other fabrics are used in the manufacture of the bedding products or if other fabrics are used they constitute less than 7 percent of the total weight of the good.
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 Annotated (HTSUSA) 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 6301, HTSUSA, provides for blankets and travelling rugs. Woven blankets of cotton are classified in subheading 6301.30, HTSUSA. Heading 6302, HTSUSA, provides for among other things, bed linen. The Explanatory Notes to heading 6302, HTSUSA, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen. Accordingly, if the of cotton bed linens are printed they are classified in subheading 6302.21, HTSUSA, and if they are not printed the bed linens are classified in subheading 6302.31, HTSUSA.
Heading 6303, HTSUSA, provides for curtain and bed valances. Woven bed skirts or dust ruffles of cotton are classified in subheading 6303.91, HTSUSA. Heading 6304, HTSUSA provides for other furnishing articles. Bedspreads are specifically provided for under this heading and pillow shams have been consistently classified as other furnishings. The woven cotton bedspreads are classified in subheading 6304.19, HTSUSA, while pillow shams of woven cotton are classified in subheading 6304.92, HTSUSA.
Cotton blankets, pillow shams and bed skirts fall within textile category designation 369. Cotton pillowcases fall within textile category designation 360 while cotton bed sheets fall within textile category designation 361. Cotton bedspreads and duvet covers fall within textile category designation 362. 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:
On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) 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 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 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":
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.
Subheadings 6302.21, 6302.31, 6303.91 and 6304.92 are not included in the paragraph (e)(2) exception to the above tariff shift rules. Subheading 6304.19 is excluded from the paragraph (e)(2) exception since the bedspreads are to be made from an of cotton fabric. As the fabrics comprising the bedding products (blankets, sheets, pillowcases, duvet covers, bed skirts, bedspreads and pillow shams) are formed in a single country, following the terms of the tariff shift requirement, the country of origin of the bedding products is conferred in Canada.
HOLDING:
The country of origin of the bedding products is Canada. They are not subject to quota or 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,
National Commodity
Specialist Division