CLA-2-63:S:N:N6:349 890261
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty Seven Broad Street
New York, NY 10004
RE: The tariff classification of sheet and pillowcase sets from Hong Kong.
Dear Ms. Cumins:
In your letters dated September 9 and 15, 1993, on behalf of the Morgan
Group Inc., you requested a tariff classification ruling.
You have submitted a sheet set which consists of two pillowcases, a
flat sheet and a fitted sheet. The blended fabric set will be manufactured
in two versions. One sheet set will be made from a chief weight cotton
woven fabric, while the other will be made from a chief weight polyester
woven fabric. Except for the fiber contents, the two sets are identical.
Rolls of woven griege fabric are manufactured in China or Pakistan and
shipped to Hong Kong. In Hong Kong the fabric is subjected to finishing
processes including bleaching, sizing and shrinking. The fabric is then
dyed and printed with a floral pattern. The printed fabric is cut and sewn
to form the components of the set and packed into retail sets. You note in
your letter that the fabric will be cut to length and width in some
instances, cut only to length in some cases, and only to width in others.
The sample pillowcase is folded in half and sewn on two sides with a hemmed
opening on the fourth for the insertion of a pillow. The pillowcase has
been cut to both length and width. The sample flat sheet has been cut to
width and hemmed on both sides. The bottom edge is selvage, and the hemmed
top edge also contains selvage. The top and bottom edges of the fitted
sheet have been fully elasticized and contain selvage edges. The two sides
have been cut and hemmed.
Since the pillowcases and the sheets are classifiable under the same
heading, they are not considered a set for tariff purposes and are
classifiable separately. Country of origin determinations for textile
products are subject to Section 12.130 of the Customs Regulations (19 CFR
12.130). Section 12.130(b) provides that a textile product that is
processed in more than one country or territory shall be a product of that
country or territory where it last underwent a substantial transformation.
A textile product will be considered to have undergone a substantial
transformation if it has been transformed by means of substantial
manufacturing or processing operations into a new and different article of
commerce. Section 12.130 (e) (1) of the Customs Regulations provides the
following:
An article or material usually will be a product of a particular
foreign territory or country, or insular possession of the U.S.,
when it has undergone prior to importation into the U.S. in that
foreign territory or country, or insular possession any of the
following:
(i) Dyeing of fabric and printing when accompanied by two or more
of the following finishing operations: bleaching, shrinking,
fulling, napping, decating, permanent stiffening, weighting,
permanent embossing, or moreing.
The griege fabric has been subjected to a substantial manufacturing or
processing operation, and therefore the sheet set is considered to be a
product of Hong Kong.
The applicable subheading for the chief weight cotton pillowcase will
be 6302.21.2020, Harmonized Tariff Schedule of the United States (HTS),
which provides for bed linen, table linen, toilet linen and kitchen linen:
other bed linen, printed: of cotton: other... pillowcases, other than
bolster cases: not napped. The rate of duty will be 7.6 percent ad valorem.
The applicable subheading for the chief weight cotton flat sheet and
fitted sheet will be 6302.21.2040, HTS, which provides for bed linen, table
linen, toilet linen and kitchen linen: other bed linen, printed: of cotton:
other... sheets: not napped. The rate of duty will be 7.6 percent ad
valorem.
The applicable subheading for the chief weight polyester pillowcase
will be 6302.22.2010, HTS, which provides for bed linen, table linen, toilet
linen and kitchen linen: other bed linen, printed: of man-made fibers:
other... pillow cases. The rate of duty is 13 percent ad valorem.
The applicable subheading for the chief weight polyester flat sheet and
fitted sheet will be 6302.22.2020, HTS, 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 is 13 percent ad valorem.
The pillowcases of chief weight cotton fall within textile category
designation 360 and the sheets fall within textile category designation 361.
The pillowcases and sheets of chief weight polyester fall within textile
category designation 666. Based upon international trade agreements,
products of Hong Kong are not presently subject to quota restraints however
and export license is required.
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. Since part categories are the result of
international bilateral agreements which are subject to frequent
renegotiations and changes, to obtain the most current information
available, we suggest that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels),an internal
issuance of the U.S. Customs Service, which is available for inspection at
your local Customs office.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport