CLA-2 RR:TC:TE 959327 jb
Michael A. Pipitone
John F. Kilroy Co. Inc.
JFK International Airport
Cargo Building 80, Suite 227
Jamaica, NY 11430-1718
RE: Country of origin determination for comforter shell, bed
skirt, and pillow sham; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Pipitone:
This is in reply to your letter dated April 24, 1996, on
behalf of your client, Beacon Looms, Inc., requesting a country
of origin determination for certain comforter shells, bed skirts
and pillow shams which will be imported into the United States
sometime on or after July 1, 1996. Samples were submitted to
this office for examination.
FACTS:
The merchandise at issue consists of a comforter shell, a
bed skirt and a pillow sham made from 100 percent cotton woven
fabric. The comforter shell consists of a green and white plaid
fabric and the panels are sewn together on three sides with the
fourth side left open. After importation, polyester batting is
attached and the fourth side is sewn and closed. The bed skirt
features a plain white woven platform section and a yarn dyed
plaid ruffled skirt with a 14 inch drop. The pillow sham is made
from a yarn dyed plaid fabric and features an overlapping flap
type closure on the back and a flange or picture frame effect
around the edges.
The manufacturing operations are as follows:
China Hong Kong
- fabric is formed. - cutting and sewing of the
fabric to form the
completed comforter shell, bed skirt and pillow sham.
ISSUE:
What is the country of origin of the submitted merchandise?
LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act. Section 334 of that Act 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withdrawn from warehouse, for consumption, on and after July 1,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
foreign material 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) 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":
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.
The subject comforter shell is classifiable in subheading
6307.90.8990, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), the bed skirt is classifiable in subheading
6303.91.0000, HTSUSA, and the pillow sham is classifiable in
subheading 6304.92.0000, HTSUSA. As per the terms of the tariff
shift, the country of origin of the subject merchandise is the
single country in which the fabric comprising the good was formed
by a fabric-making process- that is, China.
HOLDING:
The country of origin of the subject comforter shell, bed
skirt and pillow sham, 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 is issued
on the assumption that all of the information furnished in the
ruling letter, either directly, by reference, or by implication,
is accurate and complete in every material respect.
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.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division