CLA-2 CO:R:C:G 083544 CC
Mr. Andrew P. Vance
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016
RE: Classification, country of origin, and marking for a "three-
piece kitchen set"
Dear Mr. Vance:
This letter is in response to your inquiry of November 23,
1988, requesting country of origin, tariff classification, and
marking determinations for a "three-piece kitchen set" under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The sample at issue is composed of three items: a kitchen
towel, a dishcloth, and a potholder. The kitchen towel is made
of 100 percent cotton woven fabric, with a waffle-weave and three
stripes running through the pattern. It measures 25 inches by 16
inches. The dishcloth and potholder are made of the same
material as the kitchen towel. The dishcloth measures 12 inches
by 11 inches, and the potholder measures 6 3/4 inches by 6 3/4
inches. The potholder is made of two pieces of fabric sewn
together, with a strip of edging sewn on all sides.
The kitchen towel, dishcloth, and potholder each have an
attached label which contains the words "Made in China." The
three articles are attached to a tag which contains the words
"NEW YORK NY."
According to your submissions, unmarked fabric from China,
Taiwan, and other fabric producing countries will be imported
into the Philippines and will undergo the following production
processes: making of pre-production samples; making of paper
pattern; drawing of marker on the cutting table; laying and
cutting of fabric; sewing of towel, dishcloth and potholder;
ironing of towel, dishcloth, and potholder; packing, and
shipping.
ISSUE:
Is the merchandise at issue classifiable as a set?
What is the country of origin of the merchandise at issue?
Is the merchandise at issue properly marked?
LAW AND ANALYSIS:
Classification
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI 's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6302, HTSUSA, provides for kitchen linen, among
other articles. According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, articles
in Heading 6302 are usually made of cotton or flax, and include
kitchen linen such as tea towels and glass cloths. The kitchen
towel would be considered an article of kitchen linen and is
classifiable as such.
The Explanatory Notes to Heading 6302 state that articles
such as floor cloths, dishcloths, scouring cloths, dusters and
similar cleaning cloths, generally made of coarse, thick
material, are not regarded as falling within the description of
kitchen linen and are excluded form Heading 6302; instead, such
items are classifiable in Heading 6307, HTSUSA. Thus the
dishcloth is classifiable in Heading 6307.
HRL 084854, dated June 27, 1989, copy attached, found that a
potholder was not considered to be kitchen linen. Instead, it
was classifiable in Heading 6304, HTSUSA, which provides for
other furnishing articles. Thus, the potholder at issue is
classifiable in Heading 6304.
GRI 3 deals with the classification of goods put up in sets
for retail sale. According to the Explanatory Notes, "goods put
up in sets for retail sale" refers to 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.
HRL 081314, dated May 18, 1989, copy attached, found that
merchandise consisting of kitchen towels, dishcloths, and
potholders was not classifiable as a set since it did not
consist of products or articles put up together to meet a
particular need or carry out a specific activity. Thus, the
merchandise at issue is not classifiable as a set.
Country of Origin
Under Section 12.130 of the Customs Regulations (19 CFR
12.130), textile or textile products which consist of materials
produced or derived from, or processed in, more than one foreign
territory or country shall be a product of that foreign territory
or country where it last underwent a substantial transformation.
A textile or 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(d) of the Customs Regulations sets forth
criteria in determining whether a substantial transformation of a
textile product has taken place. This regulation states that
these criteria are not exhaustive; one or any combination of
criteria may be determinative, and additional factors may be
considered.
Section 12.130(d)(2) of the regulations states that in
determining whether merchandise has been subjected to substantial
manufacturing or processing operations, the following factors
will be considered in each country: the physical change in the
material or article, the time involved in manufacturing or
processing operations, the complexity of the operations, the
level or degree of skill and/or technology required, and the
value added to the article.
Section 12.130(e)(2) of the regulations provides that an
article or material usually will not be considered to be a
product of a particular foreign territory or country by virtue of
merely having undergone the following:
(ii) cutting to length or width and hemming or
overlocking fabrics which are readily identifiable as
being intended for a particular commercial use.
You state that for any one, or any combination, of the
following reasons, 19 CFR 12.130(e)(2)(ii) is inapplicable to the
submitted merchandise: the fabric is not pre-marked, the fabric
is not intended for any particular commercial use, and most of
the fabric is cut to both length and width. In addition, you
believe that according to the criteria set forth in 19 CFR
12.130(d)(1) and 12.130(d)(2), each of the articles at issue has
been substantially transformed by the cutting and finishing
operations in the Philippines.
Even if 19 CFR 12.130(e)(2)(ii) is inapplicable, we would not
agree that either the kitchen towel or dishcloth has undergone a
substantial transformation in the Philippines. Applying the
criteria under 19 CFR 12.130, we do not believe that the
processes performed on these two articles in the Philippines are
substantial. For example, the complexity of the operations
performed on the kitchen towel and dishcloth and the level and
degree of skill needed to perform those operations are not
sufficient to be considered substantial manufacturing or
processing operations. In addition, there have been no other
factors presented to indicate that the processing operations
performed in the Philippines are substantial. Therefore, for the
kitchen towel and the dishcloth, the last substantial
transformation takes place where the fabric is made.
The processes performed on the potholder consist of cutting
two pieces of cloth from the fabric and sewing them together
with an edging. We believe that the operations performed on the
potholder in the Philippines are substantial. Therefore, the
last substantial transformation for the potholder takes place in
the Philippines.
Marking
Section 304 of the Tariff Act of 1930 as amended (19 U.S.C.
1304), requires that every article of foreign origin (or its
container) imported into the United States 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 the English name
of the country of origin of the article. Section 134.41(b),
Customs Regulations (19 CFR 134.41(b)), provides, in part, that
the ultimate purchaser in the U.S. must be able to find the
marking easily and read it without strain. We believe that the
submitted samples, which each have an attached label, meet the
above cited marking requirements when marked with the proper
country of origin.
Section 134.46, Customs Regulations (19 CFR 134.46), sets
forth special requirements that are applicable when the name of a
country or locality other than the country of origin appears on
the imported article. Specifically, 19 CFR 134.46 requires that
the name of the country of origin preceded by "Made in," "Product
of," or other words of similar meaning shall appear, legibly and
permanently, and in close proximity to such words and in at least
a comparable size.
The three articles are attached to a tag which contains the
words "NEW YORK NY." Nowhere on the tag is the country of origin
of the kitchen towel, the dishcloth, and the potholder listed.
Therefore, the marking requirements of Section 134.46 of the
Customs Regulations have not been met.
HOLDING:
The kitchen towel is classified under subheading
6302.91.0005, HTSUSA, which provides for kitchen linen, other, of
cotton, of pile or tufted construction, towels, dish, textile
category 369, and dutiable at the rate of 10.5 percent ad
valorem.
The dishcloth is classified under subheading 6307.10.2027,
HTSUSA, which provides for other made up articles, other, dish
cloths, of cotton, textile category 369, and dutiable at the rate
of 10.5 percent ad valorem.
The potholder is classified under subheading 6304.92.0000,
HTSUSA, which provides for other furnishing articles, excluding
those of Heading 9404, other, not knitted or crocheted, of
cotton, textile category 369, and dutiable at the rate of 7.2
percent ad valorem.
The country of origin for the kitchen towel and the
dishcloth would be the fabric producing country. The country of
origin for the potholder would be the Philippines.
The labels attached to all three articles satisfy the
marking requirements of 19 CFR 134.41 when marked with the proper
country of origin. The tag does not meet the requirements of 19
CFR 134.46.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category 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.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosures