MAR-2-05 RR:CR:SM 562721 KSG
Ursula R. Harvey
Crown Crafts Infant Products, Inc.
711 West Walnut Street
Compton, CA 90220
RE: Country of origin of infant bedding set; 19 CFR 102.21
Dear Ms. Harvey:
This is in reference to your letter of March 19, 2003, requesting a binding ruling concerning the country of origin of certain infant bedding sets. Samples of the infant bedding sets were submitted with your request.
FACTS:
The imported article is a 4-piece infant bedding set (65% polyester/ 35% cotton). The set is comprised of a comforter, bumper, headboard bumper, and a fitted sheet. The items will be manufactured in Country A with further processing in China. The items may be imported as a "set" or as separate components. The imported articles will be sold in large retail chain stores in the U.S.
The comforter is classified in subheading 9404.90.8522 of the Harmonized Tariff System of the United States ("HTSUS"). It is made of two pieces of 65% polyester/35% cotton woven fabric sewn together with 100% polyester fiberfill and quilted. Appliques, embroidery, patchwork or other embellishments may be added to the comforter. The fabric for the shell is woven in Country A and shipped to China. In China, the greige fabric is bleached, dyed and/or printed. The polyester fiberfill is formed. The fabrics are cut, sewn and quilted in China and the embellishments are sewn or glued on the fabrics.
As stated in HQ 965149, dated February 14, 2002, and NY G82493, dated October 18, 2000, the bumper and headboard bumper are classified in subheading 6307.90.9889, HTSUS, as other made up articles. Both are made of two pieces of 65% polyester/35% cotton fabric sewn together with 100% polyester fiberfill, which are quilted. Appliques, embroidery, patchwork or other embellishments may be added to the bumper and/or the headboard bumper. The manufacturing process is the same for the bumper and headboard bumper as for the comforter. The polyester/cotton fabric is formed in Country A and all the other processing occurs in China.
The fitted sheet is classified in subheading 6302.22.2020, HTSUS and is comprised of 65% polyester/35% cotton fabric sewn at the corners. Elastic trim is sewn onto the edge. Again, the fabric is formed in Country A and bleached, dyed and/or printed, cut and sewn in China.
We note that the classifications you submitted for the comforter, bumper, headboard bumper, and fitted sheet are incorrect.
ISSUE:
What is the country of origin of the infant bedding set manufactured as described above?
LAW AND ANALYSIS:
The Tariff Act of 1930 (19 U.S.C. 1304), as amended, provides that unless excepted, every article of foreign origin imported into the U.S. 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 in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements of 19 U.S.C. 1304.
Section 334 of the Uruguay Round Agreements Act ("section 334") (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 CFR 102.21), published September 5, 1995, in the Federal Register, implements section 334 (60 Fed. Reg. 46188). Section 334 was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, 19 CFR 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (c)(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, 19 CFR 102.21(c)(1) 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.
Based on the information presented, the following rules are applicable. Section 102.21(e) states that for goods classified in subheadings 6302.22, 6307.90 and subheading 9404.90, HTSUS, the applicable rules are:
HTSUS 6301-6306 Except for goods of headings 6302 through 6304 provided for in paragraph (e)(2) of this section, 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.
HTSUS 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.
HTSUS 9404.90 Except for goods of subheading 9404.90 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
Based on your description of the processing performed, neither the comforter or the fitted sheet are provided for in 19 CFR 102.21(e)(2) because the processing is not accompanied by two or more of the enumerated finishing operations. Because the fabric comprising the fitted sheet is formed in a single country, the country of origin of the sheet will be Country A. We concur with your analysis that the other components are made from two fabrics and, therefore, their origin cannot be determined by 19 CFR 102.21(c)(2). Further, we concur that 19 CFR 102.21(c)(3) also is inapplicable since the comforter, bumper and headboard bumper are not knit and subheading 9404.90, HTSUS, is excepted from provision (c)(3)(ii).
Section 102.21(c)(4) states that :
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.
Customs has previously held that for infant bedding sets, the fabric making process of the outer shell constitutes the most important manufacturing process. See NY G87250, dated March 9, 2001, and NY G82493, dated October 18, 2000. In this case, the fabric for the outer shell for each of the components is formed in Country A and therefore, Country A would be considered the country of origin of the components, assuming that they are imported separately.
In the event that the infant bedding components are imported as a set, 19 CFR 102.21(d) applies.
Section 102.21(d) provides as follows:
Where a good classifiable in the HTSUS as a set includes one or more components that are textile or apparel articles and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section.
In this case, Country A is the single country of origin for all of the components of the set under paragraph (c). Therefore, the country of origin of the imported set would be Country A.
HOLDING:
Based on the facts and samples presented, we find that the country of origin of the infant bedding sets is Country A. If imported separately, the country of origin of each of the four components would also be Country A.
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 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 connection with the ruling request and incorporated 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.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. 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,
Myles B. Harmon, Director
Commercial Rulings Division