CLA-2 RR:TC:TE 960281 CAB
6303.92.2000
Laurie Everill, CHB
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001
RE: Country of origin and tariff classification of various articles; Bath
in a Box Set; Heading 3924; Heading 69t 2; Heading 9403; Heading 6303
Dear Ms. Everill:
This is in response to your inquiry of January 13, 1997, in which
you requested country of origin, tariff classification, and marking
determinations for the articles comprising a "Bath In A Bed Set." This
ruling will address the tariff classification issues for all the
articles, and the country of origin questions for the textile
articles. The remainder of the country of origin determinations, and
the marking issues, will be addressed in a separate ruling by our
Special Classification and Marking Branch.
FACTS:
The merchandise at issue consists of various articles which
comprise J.C. Penney Purchasing Corporation's (JCPPC's)lot Nos.9000
(retail) and 742-3155 (catalog). The items that comprise the set are a
printed textile shower curtain with a vinyl liner and plastic shower
curtain rings, a printed plastic coated fabric wastebasket, a printed
plastic hamper, a ceramic or plastic lotion dispenser, a ceramic or
plastic toothbrush holder, a ceramic or plastic tumbler, a ceramic or
plastic tissue cover, and areceramic or plastic soap dish. You state
that there may be additional lot numbers (styles) for this item but in
different patterns, colors and designs which are not available at the
present time. A representative sample of each article has been
submitted to Customs with the exception of the tissue cover and soap
dish. You also state that all items will be packaged together, shipped
and sold as a "Bath In A Box Set" and all pieces in the set will be
color coordinated and designed to match.
The plastic shower curtain rings will be completely manufactured
in China. The lotion dispenser, toothbrush holder, tumbler, tissue
cover, and soap dish, whether made of plastic or ceramic materials
will be completely manufactured in China. The vinyl shower liner
material will be formed in Taiwan and shipped to China where it will
be cut to shape and size, ring holder holes formed, hemmed, and
finished. The fabric for the textile shower curtain which will be
either 100 percent woven polyester or 65 percent polyester/35 percent
cotton, will be formed in Taiwan and shipped to China. In China, the
fabric will be cut to size and shape, ring holder holes formed,
hemmed, and finished. The fabric for both the knockdown hamper and
waste basket will be formed and plastic coated in Taiwan and then
transported to China where the fabric will be cut to size and shape,
assembled, and packaged with its frame. The frame pieces for both the
waste basket and hamper will be manufactured in China. All assembly
and packaging of these items will be completed in China.
ISSUES:
I. What is the tariff classification pursuant to the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for the subject
merchandise?
II. What is the country of origin of the textile goods?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI I provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise that
cannot be classified in accordance with GRI 1 is to be classified in
accordance with subsequent GRI's, taken in order.
GRI 2(b) states that any reference in a heading to a material or
substance shall be taken to include a reference to mixtures or
combinations of that material or substance with other materials or
substances. Any reference to goods of a given material or substance
shall be taken to include a reference to goods consisting wholly or
partly of such material or substance. The classification of goods
consisting of more than one material or substance shall be according
to the principles of rule 3.
GRI 3(a), in referring to "sets", states that when two or more
headings each refer to part only of the items in a set put up for
retail sale, those headings are to be regarded as equally specific in
relation to those goods.
GRI 3(b) states that mixtures, composite goods, and goods put up
in sets for retail sale, which cannot be classified by reference to
3(a), shall be classified as if they consisted of the material or
component which gives them their essential character, insofar as this
criterion is applicable.
GRI 3(c) provides that when goods cannot be classified by
reference to 3(a) or 3(b), they shall be classified under the heading
which occurs last in numerical order among those which equally merit
consideration.
You believe that for tariff classification purposes, (1) the
shower curtain, the vinyl liner, and the plastic shower curtain rings
are classifiable as a set; (2) the lotion dispenser, tooth brush
holder, tumbler, soap dish, and tissue cover, are classifiable as a
set; and (3) the waste basket and the hamper are separately
classifiable.
The Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN), although not legally binding, are the official
interpretation of the tariff at the international level. In applying
the provisions of the HTSUSA, Customs will look to the Explanatory
Notes for guidance, In determining whether two or more articles
imported together constitute a "set put up for retail sale" and are,
therefore, classifiable under a single tariff provision, the
Explanatory Notes for GRI 3(b), provide, in part:
(X) For the purposes of this Rule, the term "goods put up in sets
for retail sale"
shall be taken to mean goods which:
(a) consist of at least two different articles which are, pnma
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; and
(c) are put up in a manner suitable for sale directly to users
without repacking.
Pursuant to GRI 3(b) and the Explanatory Notes, articles put up
together that are dedicated to more than one purpose (that is, more
than one particular need or specific activity) cannot be considered a
set for tariff classification purposes.
In this case, the subject articles meet criteria (a)and (c) since
they are put up together for retail sale directly to users without
repacking and are classifiable under more than one heading. However,
at least several articles of the "set" perform functions unrelated to
the functions performed by the other articles (e.g. the tumbler is for
drinking; the hamper is used to hold articles prior to washing; and
the lotion dispenser is to store and facilitate access to lotion).
A group of articles put up for retail sale either qualifies as one
set or fails. Customs will not choose items out of a particular retail
grouping and determine that these specific articles are classifiable
as a set while the remaining articles that do not meet the
requirements for the set are classifiable separately. See, HQ 954815,
dated January 31, 1994, where Customs determined that articles of a
"Personal Care Amenities Set," which included a manicure stick, emery
board, plastic cotton swabs with cotton balls, and a sewing kit
containing thread, needle, buttons, and a safety pin were classified
separately since they were dedicated to more than one purpose. HQ
954815 stated, "Customs will not attempt to construct a qualifying set
or sets out of a failed set. When articles put up together are
determined not to form a proper set for GRI 3(b), they are classified
separately."
Accordingly, the combined articles do not meet the requirements
for classification as a set since all the articles in the "set" do not
perform, or are not dedicated to, a single particular need or a single
specific activity. Therefore, each article in the "Bath In A Box Set"
is separately classifiable according to the applicable General Rule of
Interpretation.
COUNTRY OF ORIGIN OF THE SHOWER CURTAIN AND WASTE BASKET
Pursuant to section 334 of the Uruguay Round Agreements Act (19
U.S.C. 3592), new rules of origin became effective for textile
products entered, or withdrawn from warehouse, for consumption on or
after July 1, 1996. Customs codified these rules in section 102.21,
Customs Regulations (19 CFR 102.21 ), published in the Federal
Register on September 5, 1995 (60 Fed. Reg. 46188). Section 102.21
sets forth the general rules used to determine country of origin of
textile and apparel goods. Thus, the country of origin of a textile
product is determined by a hierarchy of rules set forth in paragraphs
(c)(1) through (c)(5) of section 102.21. The shower curtain and waste
basket are the only articles in the "set" which are governed by
section 102.21.
Section 102.21 (c)(1) sets forth the general rule for determining
the country of origin of a textile or apparel product in which the
good was wholly obtained or produced. As the subject merchandise has
not been wholly obtained or produced in a single country, this section
is inapplicable.
Section 102.21 (c)(2) provides for instances where the country of
origin of a textile or apparel product cannot be determined under section
102.21 (c)(1).
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.
Section 102.21(e) provides, in pertinent part:
Specific rules by tariff classification. 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 was formed by
a fabric-making process.
In this instance, the subject textile waste basket is classifiable
in subheading 6307.90, HTSUSA, while the shower curtain is
classifiable under heading 6303, HTSUSA. The fabric for both the waste
basket and the shower curtain was woven in Taiwan. In accordance with
Sections 102.21 (c)(2) and 102.21 (e), the country of origin of the
waste basket and shower curtain is Taiwan, the country where the
fabric comprising them was formed by a fabric-making process.
HOLDING:
In accordance with Sections 102.21(c)(2) and 102.21(e), the country
of origin of both the textile waste basket and shower curtain is Taiwan.
The classification of the articles comprising the "Bath In A Box" set
are as follows:
(1) The plastic, the lotion dispenser, toothbrush holder, tissue
box cover, soap dish, and shower curtain rings are classifiable
in subheading 3924.90.5500, HTSUSA, which is the provision for
plastic toilet articles, with duty at the rate of 3.4 percent ad
valorem. If ceramic, those articles are classifiable in
subheading 6912.00.5000, HTSUSA, which is the provision for
ceramic toilet articles, with duty at the rate of 6.4 percent ad
valorem.
(2) The shower curtain liner is classifiable in subheading
3924.90.1010, HTSUSA, which provides for plastic curtains and
drapes, with duty at t he rate of 3.3 percent ad valorem.
(3) The tumbler is classifiable in subheading 3924.10.5000, HTSUSA,
if of plastics, with duty at the rate of 3.4 percent ad valorem, and
in subheading 6912.00.5000, HTSUSA, if ceramic, with duty at the
rate of 6.4 percent ad valorem.
(4) The hamper is classifiable in subheading 9403.80.6040,
HTSUSA, which provides for other household furniture (other than
wood, plastics, rattan, bamboo, or similar materials), with duty
at the rate of 1.6 percent ad valorem.
(5) The shower curtain is classifiable in subheading
6303.92.2000, HTSUSA, which provides for other curtains of
synthetic fibers, with duty at the rate of 12.4 percent ad
valorem. The designated textile restraint for goods classifiable
in subheading 6303.92.2000 is category is 666.
(6) The textile waste basket is classifiable in subheading
6307.90.9989, HTSUSA, which provides for other made up textile
articles, with duty at the rate of 7 percent ad valorem.
The holdings set forth above apply only to the specific factual
situations and the merchandise identified in the ruling request. This
position is clearly set forth in section 19 CFR 177.9(b)(1 ), which
states that a ruling letter is issued on the assumption that all of the
information furnished in that 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.
The designated textile and apparel category may be subdivided into
pans. 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.
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 importing the merchandise
to determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division