CLA-2-RR:NC:TA:349 G88229
Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: Classification and country of origin determination for a duvet cover, bed skirt and pillow sham; 19 CFR 102.21(c)(5)
Dear Kamnitz:
This is in reply to your letter dated March 5, 2001, on behalf of Crown Crafts, Inc., requesting a classification and country of origin determination for a duvet cover, bed skirt and pillow sham which will be imported into the United States.
FACTS:
The subject merchandise consists of a duvet cover, bed skirt and pillow sham. These items are part of the importer’s “Pebble Texture” line. A sample of each item was submitted. The duvet cover has an opening along one side with a seven-button closure. The bed skirt consists of a plain woven platform section and a skirt or ruffle. The skirt is sewn along three sides of the platform section and it has a 15-inch drop. The standard size pillow sham has an overlapping flap opening at the side. The three items are separately packed. The skirt portion of the bed skirt and the face or top side of the duvet cover and pillow sham are made from a yarn dyed 100 percent cotton woven fabric with the “pebble texture”. The textured surface is created by the use of different sized yarns and variations in the length of the warp and weft floats. The platform section of the bed skirt and the back or bottom of the duvet cover and sham are made from a 100 percent cotton plain woven fabric.
The manufacturing operations for the duvet cover, bed skirt and pillow sham are as follows:
CHINA:
-platform and back or bottom fabric is woven.
-fabric is shipped to Hong Kong.
HONG KONG:
-“pebble texture” fabric is woven.
-fabrics are cut to size and shape.
-fabrics are sewn/hemmed, creating the bed skirt, sham and duvet cover.
-bed skirt, sham and duvet cover are separately packed and shipped.
ISSUE:
What are the classification and country of origin for the subject merchandise?
CLASSIFICATION:
The applicable subheading for the duvet cover will be 6302.31.9050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped... other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the bed skirt will be 6303.91.0020, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton… other. The duty rate will be 10.7 percent ad valorem.
The applicable subheading for the sham will be 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.6 percent ad valorem.
The duvet cover falls within textile category designation 362 and the bed skirt and pillow sham fall within textile category designation 369. 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.
The subject duvet cover, bed skirt and pillow sham are made from two different fabrics. Accordingly, as the fabrics comprising the duvet cover, bed skirt and pillow sham are formed in more than one country, Section 102.21(c)(2) is inapplicable.
Section 102.21(c)(3) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":
(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or
(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.
As the subject duvet cover, bed skirt and pillow sham are not knit and headings 6302, 6303 and 6304, HTSUSA, are excepted from provision (ii), Section 102.21 (c)(3) is inapplicable.
Section 102.21 (c)(4) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred". In the case of the subject merchandise, the most important manufacturing process occurs at the time of fabric making. Basing the country of origin determination on the fabric making process as opposed to the assembly process carries out the clear intent of Section 334 as expressed in Section 334 (b)(2) and Part 102.21(c)(3)(ii). As the fabrics for the subject duvet cover, bed skirt and pillow sham are formed in more than one country and as no one fabric is more important than the other, a single country of origin determination cannot be made based on Section 102.21(c)(4).
Paragraph (c)(5) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred". Accordingly, in the case of the subject duvet cover, bed skirt and pillow sham, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Hong Kong.
HOLDING:
The country of origin of the bed skirt, sham and the duvet cover is Hong Kong. Based upon international textile trade agreements products of Hong Kong which fall within textile category designations 362 and 369 are subject to quota and the requirement of a visa.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division