CLA-2-RR:NC:TA:349 J85570
Mr. Richard Yee
Mytex LLC
Seven Waterfront Plaza, Suite 400
500 Ala Moana Blvd.
Honolulu, HI 96813
RE: Classification and country of origin determination for bed sheet sets, shams, throws, bed skirts and duvet sets; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Yee:
This is in reply to your letter dated May 29, 2003, requesting a classification and country of origin determination for bed sheet sets, shams, throws, bed skirts and duvet sets which will be imported into the United States.
FACTS:
The subject merchandise consists of bed sheet sets, shams, throws, bed skirts and duvet sets. Samples of these items were submitted. The bed sheet sets, referred to as Styles Lucerne, Heart Felt Dreams, Renaissance and Valencia, contain a flat sheet, fitted sheet and one or two pillowcases. The sets will be imported in twin, full, queen, king and California king sizes. They are made from a dyed 100 percent cotton woven fabric. The top hem or header of the flat sheets and the hem or header at the open end of the pillowcases are heavily embroidered on all four styles. The fitted sheets are fully elasticized and do not contain any embroidery or other embellishments.
The euro shams, throws, bed skirt and duvet set are all referred to as Style Amadeus. They are made from a 100 percent cotton yarn-dyed jacquard woven fabric. The top or face panels of the euro shams consist of the jacquard fabric, a layer of polyester batting and a plain-woven cotton lining. The back panels of the 26-inch square shams have an overlapping flap closure. Cording is inserted in the edge seams. The throws are made up from two layers of the jacquard fabric. They measure 50 x 70 inches and have a fringed trimming on the ends and cording along the sides. The jacquard fabric is used for the skirt portion of the bed skirt while a plain-woven cotton fabric is used for the platform section. The skirt has a 15-inch drop. The duvet set consist of a duvet cover and two pillow shams. The shams are made in the same manner as the euro sized shams. The face and back panels of the duvet cover are made from the jacquard fabric. Cording is inserted along the edge seams. The placket opening on the back is secured with buttons and buttonholes. The duvet set and the sheet sets are packed for retail sale in vinyl bags. Two euro shams are packed in the same vinyl bag and the other items are packaged separately.
The manufacturing operations for these items are as follows:
CHINA or THAILAND:
-cotton fabric (for sheet sets) is woven.
-fabric is dyed and finished.
-cotton fabric (for sham lining and skirt platform) is woven.
-fabric is bleached and finished.
-jacquard fabric is woven.
-batting fabric is formed.
-headers for sheets and pillowcases are cut and embroidered.
-other trimmings and edgings are formed.
-fabrics and trimmings/edgings are shipped to Saipan.
SAIPAN - COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS:
-fabrics and trimmings/edgings are cut to size.
-cut pieces are sewn/elasticized/trimmed creating the sheets, pillowcases,
shams, throws, bed skirts and duvet covers.
-sheet sets, duvet sets, shams, throws and bed skirts are packed and
shipped.
For the purpose of this ruling it is assumed that the fabrics and trimmings used to make each product will be produced in a single country.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The bed sheet sets and the duvet sets meet the qualifications of "goods put up in sets for retail sale." The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings (decorated pillowcases, decorated flat sheets and plain fitted sheets for the sheet sets and decorated duvet covers and decorated shams for the duvet set). They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The decorated components impart the essential character of the sheet set. The duvet cover imparts the essential character of the duvet set.
The applicable subheading for the bed sheet sets will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… sheets. The duty rate will be 21.2 percent ad valorem.
The applicable subheading for the duvet sets will be 6302.31.5050, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… other. The duty rate will be 21.2 percent ad valorem.
The applicable subheading for the bed skirt will be 6303.91.0020, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton… other. The duty rate will be 10.4 percent ad valorem.
The applicable subheading for the throw will be 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.4 percent ad valorem.
The applicable subheading for the euro shams will be 9404.90.9505, HTSUSA, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other… with outer shell of cotton. The duty rate will be 8 percent ad valorem.
Although classified as sets, the pillowcases and sheets and the duvet covers and shams are subject to textile category numbers as if they were imported separately. The pillowcases fall within textile category designation 360 and the flat and fitted sheets fall within textile category designation 361. The duvet covers fall within textile category designation 362 and the shams fall within textile category designation 369. The bed skirts, euro shams and throws also fall within textile category designation 369. 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.
9404.90 Except for goods of subheading 9404.90 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
Subheadings 6302.31, 6303.91 and 6304.92 are not included in the paragraph (e)(2) exception to the above tariff shift rule. Subheading 9404.90.95 is included in paragraph (e)(2) however, goods classified in that subheading as of cotton or which consist of fiber blends containing 16 percent or more by weight cotton are excepted from paragraph (e)(2). As the fabrics comprising the sheets, pillowcases, euro shams, throws, bed skirts, duvet covers and shams are formed in a single country, that is, China when the fabrics are made in China or Thailand when the fabrics are made in Thailand, as per the terms of the tariff shift requirement, country of origin is conferred in China when the fabrics are made in China or Thailand when the fabrics are made in Thailand.
You have also requested a determination as to whether General Note 3 (a) (iv), HTSUSA, is applicable. That note permits products of insular possessions of the United States (of which the Commonwealth of the Northern Mariana Islands is one) to be imported into the United States free of duty obligations if certain requirements are fulfilled. Since the country of origin is China or Thailand and not the Commonwealth of the Northern Mariana Islands, General Note 3(a)(iv) does not apply.
HOLDING:
The country of origin of the sheets, pillowcases, euro shams, throws, bed skirts, duvet covers and shams is China when the fabrics are made in China or Thailand when the fabrics are made in Thailand. Based upon international textile trade agreements products of China falling in textile categories 360, 361 and 363 are subject to quota and the requirement of a visa. Products of Thailand falling in textile categories 360, 361 and 363 are subject to visa requirements.
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 646-733-33043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division