OT:RR:NC:N2:349
Ms. Rebecca Cheung-Tran
Macy's Merchandising Group
11 Penn Plaza New York, NY 10001
RE: Classification, country of origin and marking determination for a bed sheet set; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 134.46
Dear Ms. Cheung-Tran:
This is in reply to your letter dated March 12, 2024, requesting a classification, country of origin and marking determination for a bed sheet set, which will be imported into the United States. Samples were submitted and will be retained by this office for training purposes.
FACTS:
The sheet set, Item # TC215, consists of a flat sheet, fitted sheet and 2 pillow cases. Each item in the set is made from a white 100 percent cotton woven fabric, that is neither printed nor napped. The fabric undergoes desizing, scouring, singeing, bleaching, mercerizing, drying, washing, mechanical and chemical finishing and shrinking. The open end of the pillowcases and the top edge of the flat sheet are finished with approximately a 4-inch wide self-hem. A small decorative sewing stitch is used to secure the top hem of the flat sheet and the hem around the opening of the pillowcase. This stitching is the only stitching that holds the hem. For tariff purposes, the stitching is not considered embroidery. Additionally, there is no lace, edging, trimming, piping or applique work.
The manufacturing operations for the bed sheet set is as follows:
Pakistan
China
ISSUE:
What are the classification and country of origin of the subject merchandise and is the proposed marking, Product of Pakistan, Cut and Sewn in China, acceptable under the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304).
CLASSIFICATION:
Although referred to as a set, the woven cotton sheet set does not meet the qualifications of goods put up in sets for retail sale. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking.
As the components of the sheet set are classifiable within the same subheading, classification of the subject merchandise as a set is inappropriate. HQ Ruling Letter 964821 noted.
The applicable subheading for the pillowcases will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Pillowcases, other than bolster cases. The general rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the fitted and flat sheets will be 6302.31.9020, HTSUS, which provides for Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Sheets. The general rate of duty will be 6.7 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 https://hts.usitc.gov/current.
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.
Subheading 6302.31, HTSUS, is not included in the paragraph (e)(2) exception to the above tariff shift rule. Therefore, as the fabric comprising the sheets and pillowcases is formed in a single country, that is, Pakistan, country of origin is conferred in Pakistan.
MARKING - LAW AND ANALYSIS
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Pursuant to 19 U.S.C. 1304, the sheets and pillowcases would have to be marked to indicate that the country of origin is Pakistan. You inquire whether the marking "Product of Pakistan, Cut and Sewn in China" would be acceptable for the sheets and pillowcases. Section 134.46, Customs Regulations (19 CFR 134.46), as amended, provides that,
In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country or origin preceded by "Made in," "Product of," or other words of similar meaning.
We find that the marking "Product of Pakistan, Cut and Sewn in China" satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46 assuming all other requirements are met.
HOLDING:
The classification of the pillowcases, Item # TC215, is 6302.31.9010, HTSUS. The classification for the fitted and flat sheets, Item # TC215, is 6302.31.9020, HTSUS. The country of origin of the bed sheet set is Pakistan. The proposed marking, Product of Pakistan, Cut and Sewn in China, is acceptable.
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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division