CLA-2-RR:NC:TA:349 H87715
Mr. Mike Choi
MKC Customs Brokers Int’l., Inc.
P.O. Box 91042
Los Angeles, CA 90009-1042
RE: Classification and country of origin determination for bed in a bag sets; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Choi:
This is in reply to your letter dated February 8, 2002, requesting a classification and country of origin determination for bed in a bag sets which will be imported into the United States. This request is being made on behalf of Neworld Inc.
FACTS:
The subject merchandise consists of bed in a bag sets. The submitted bedding set contains a comforter, two pillow shams, a bed skirt, flat sheet, fitted sheet and two pillowcases. The outer shell of the comforter will be made from either a 55 percent cotton and 45 percent polyester woven fabric or a 55 percent polyester and 45 percent cotton woven fabric. One side features a floral print and the other side is printed in a blue gingham pattern. It is stuffed with a polyester filler. The comforter is quilted through all three layers. The remainder of the items in the set are stated to be made from 55 percent polyester and 45 percent cotton woven fabric. The back portion of the floral print pillow shams feature an overlapping flap closure and the edges are finished with a flange or picture frame effect. The bed skirt is designed to hang over the edge of a box spring on three sides. The blue gingham printed skirt has an approximately 14-inch drop.
The flat sheet, fitted sheet and pillowcases are made from a floral print fabric. The pillowcases are folded and sewn leaving one end open. The fitted sheet is elasticized at the top and bottom. The flat sheet is hemmed on all four sides. The set does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. All of the components of the bedding sets are packed in a zippered vinyl bag.
You have presented four scenarios. The comforter is the only item that differs between scenarios. In scenario 1, the comforter is not finished and consists of a 55 percent polyester and 45 percent cotton fabric shell. In scenario 2 this chief weight polyester shell is stuffed, quilted and finished. Scenario 3 features an unstuffed 55 percent cotton and 45 percent polyester comforter shell, while the chief weight cotton shell in scenario 4 is stuffed, quilted and finished.
The manufacturing operations for the bed in a bag sets are as follows:
INDIA or PAKISTAN:
-the various fabrics are woven.
-polyester fill is formed.
-woven fabrics are printed and finished.
(note, the fabrics will be either all formed in India or all formed in Pakistan)
-rolls of woven fabrics and polyester fill are shipped to the U.A.E.
UNITED ARAB EMIRATES:
-fabrics and fill are cut sewn and assembled into the components of the set.
-scenario 1 and 3 comforter shells are left unstuffed.
-scenario 2 and 4 comforter shells are stuffed and quilted.
-all components are packed for retail sale and shipped.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The Scenario 2 and 4 "bed in a bag sets" met the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put together to meet a particular need or carry out a specific activity and they are packed for sale directly to users without repacking. The comforter imparts the essential character of the Scenario 2 and 4 sets and those two sets will be classified under that provision.
The Scenario 1 and 3 "bed in a bag sets" do not met the qualifications of "goods put up in sets for retail sale". Although the components of the sets consist of articles classifiable in different headings and are put together to meet a particular need, they are not packed for sale directly to users without repacking. The comforter in these two scenarios is an unfinished product. After importation, the shell must be removed from the package, stuffed, finished and repacked. The components of the sets in these two Scenarios 1 and 3 will be classified separately.
The applicable tariff provision for the Scenario 2 bed in a bag set (comforter made with 55 polyester and 45 cotton outer fabric ) will be 9404.90.8522, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforters and similar articles... with outer shell of man-made fibers. The rate of duty will be 13.1 percent ad valorem.
The applicable tariff provision for the Scenario 4 bed in a bag set (comforter made with 55 cotton and 45 polyester outer fabric) will be 9404.90.8020, HTSUSA, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work… quilts, eiderdowns, comforters and similar articles. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the pillowcases (scenarios 1 and 3) will be 6302.22.2010, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… pillow cases. The duty rate will be 11.7 percent ad valorem.
The applicable subheading for the flat and fitted sheets (scenarios 1 and 3) will be 6302.22.2020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… sheets. The duty rate will be 11.7 percent ad valorem.
The applicable subheading for the bed skirt (scenarios 1 and 3) will be 6303.92.2020, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other: other. The rate of duty will be 11.6 percent ad valorem.
The applicable subheading for the pillow shams (scenarios 1 and 3) will be 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.6 percent ad valorem.
The applicable subheading for the scenario 3 unfinished comforter shell (55 cotton and 45 polyester shell fabric) will be 6307.90.8995, HTSUSA, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… other. The duty rate will be 7 percent ad valorem.
The applicable subheading for the scenario 1 unfinished comforter shell set (55 polyester and 45 cotton shell fabric) will be 6307.90.9989, HTSUSA, which provides for other made up articles, including dress patterns, other: other: other… other: other. The duty rate duty will be 7 percent ad valorem.
Although imported as a set the individual components of scenarios 2 and 4 are subject to textile category numbers as if they were classified separately. The scenario 4 comforter (55 cotton and 45 polyester outer fabric) and the scenario 3 unfinished comforter shell fall within textile category designation 362. The scenario 2 comforter (55 polyester and 45 cotton outer fabric) falls within textile category designation 666. The pillow shams, bed skirt, fitted sheet, flat sheet and pillowcases in all four scenarios fall within textile category designation 666. The chief weight polyester comforter shell (scenario 1) is classified under a subheading that is not assigned a textile category designation.
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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.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 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.
9404.90 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.
As the fabrics comprising the various components of the bed in a bag sets are formed in a single country, that is, India when the fabrics are woven in India and Pakistan when the fabrics are woven in Pakistan, as per the terms of the tariff shift requirement, country of origin is conferred in India when the fabrics are woven in India or Pakistan when the fabrics are woven in Pakistan.
HOLDING:
The country of origin of the Scenario 2 and 4 sets and the various components of the Scenario 1 and 3 sets is India when the fabrics are formed in India or Pakistan when the fabrics are formed in Pakistan. Based upon international textile trade agreements certain products of India and Pakistan are subject to quota and the requirement of a visa. The chief weight cotton comforters and comforter shells (category 362) and the sheets and pillowcases (category 666) of Indian origin are subject to quota and the requirement of a visa. The bed skirt, shams and chief weight polyester comforters of Indian origin are not subject to quota or visa restrictions. The pillowcases and sheets (category 666) of Pakistani origin are subject to quota and the requirement of a visa. The bed skirt, shams, chief weight polyester comforters and the chief weight cotton comforters and comforter shells (category 362) of Pakistani origin 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