CLA 2-OT:RR:NC:TA:349
Ms. Susan Megill
Franco Manufacturing Co. Inc.
555 Prospect St.
Metuchen, NJ 08840
RE: Classification and country of origin determination for bed sheet sets, pillowcases, drapes and comforter shells; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Megill:
This is in reply to your letter dated April 29, 2010 requesting a classification and country of origin determination for bed sheet sets, pillowcases, drapes and comforter shells which will be imported into the United States.
FACTS;
The subject merchandise consists of bed sheet sets, pillowcases, drapes and comforter shells. Samples were not submitted. The sheet sets will contain a flat sheet, fitted sheet and pillowcases. All of the items will be made from 100 percent polyester woven fabric. The fabric will be printed and napped. After importation the comforter shells will be filled, sewn closed and quilted. You have stated that the sheet sets, pillowcases, drapes and comforter shells will not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The manufacturing operation for the items is as follows:
CHINA:
-polyester fabric is woven and napped.
-fabric is shipped to Pakistan.
PAKISTAN:
-polyester fabric is bleached and printed.
-fabric is cut to size and shape.
-fabric is sewn/hemmed/elasticized, creating pillowcases, sheets, drapes and comforter shells.
-sheet sets, pillowcases, drapes and comforter shells are packed and shipped.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
Although referred to as sets, the instant bed sheet sets do not meet the qualifications of "goods put up in sets for retail sale" as the components of the sets are classifiable within the same subheading. Therefore, each item in the set will be classified separately.
The applicable subheading for the pillowcases will be 6302.22.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… pillowcases. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the flat and fitted sheets will be 6302.22.2020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… sheets. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the drapes will be 6303.92.2010, HTSUS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other… window curtains (including drapes) and window valances. The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the comforter shells will be 6307.90.9889, HTSUS, which provides for which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995 in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states, “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, “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,
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.
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.
Subheadings 6302.22 and 6303.92 are included in the paragraph (e)(2) exception to the above tariff shift rule. Paragraph (e)(2)(i) is not applicable to the sheet sets, pillowcases or drapes as the fabric comprising the sheets, pillowcases and drapes is not both dyed and printed. Paragraph (e)(2)(ii) states that “If the country of origin cannot be determined under paragraph (e)(2)( i) of this section, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.” Suhheading 6307.90 is not included in paragraph (e)(2). As the fabric comprising the sheet sets, pillowcases, drapes and comforter shells is formed in a single country, that is, China per the terms of the tariff shift requirement, country of origin is conferred in China.
HOLDING:
The country of origin of the sheet sets, pillowcases, drapes and comforter shells 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, 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