CLA-2-RR:NC:TA:349 E82919
Mr. Jeff Rubinstein
Colortex 1967 S.L.
261 Fifth Avenue, Suite 1402
New York, NY 10016
RE: Classification and country of origin determination for bed linen; 19 C.F.R. §102.21(c)(2); tariff shift
Dear Mr. Rubinstein:
This is in reply to your letter dated May 27, 1999, requesting a classification and country of origin determination for bed linen which will be imported into the United States.
FACTS:
The subject merchandise consists of sheet sets. The sets will contain pillowcases, flat sheets and fitted sheets. A sample was not submitted. The sheet sets will be made from either a printed 100 percent cotton woven fabric or a printed 70 percent cotton and 30 percent polyester woven fabric. You have indicated that the pillowcases and sheets will not contain any embroidery, lace, braid, edging, trimming, piping or applique work.
The manufacturing operations for the sheet sets are as follows:
Egypt:
-100% cotton fabrics and 70% cotton/30% polyester fabrics are woven.
-greige fabrics are shipped to Spain.
Spain:
-fabrics are bleached, printed and finished.
-fabrics are cut to size and shape;
-fabrics are sewn/hemmed/elasticized, creating the pillowcases and sheets.
-pillowcases and sheets are packed in sets.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (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 among other things, bed linen. The Explanatory Notes to heading 6302, HTSUSA, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "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; and
(c) are put up in a manner suitable for sale directly to users without repacking.
Although referred to as a set, the instant merchandise does not meet the qualifications of "goods put up in sets for retail sale" as the components of the set are classifiable within the same subheading. Therefore, each item in the set will be classified separately.
The applicable subheading for the printed pillowcases will be 6302.21.9010, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... pillowcases, other than bolster cases. The rate of duty will be 7.2 percent ad valorem.
The applicable subheading for the printed flat and fitted sheets will be 6302.21.9020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... sheets. The rate of duty will be 7.2 percent ad valorem.
The pillowcases fall within textile category designation 360, the sheets fall within textile category designation 361. 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.USTREAS.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) of Section 102.21, Customs Regulations, 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.
As the fabric comprising the pillowcases and sheets is formed in a single country, that is, Egypt, as per the terms of the tariff shift requirement, country of origin is conferred in Egypt.
HOLDING:
The pillowcases are classified in subheading 6302.21.9010, HTSUSA, which provides for printed cotton pillowcases. The flat and fitted sheets are classified in subheading 6302.21.9020, HTSUSA, which provides for printed cotton sheets.
The country of origin of the pillowcases, flat sheets and fitted sheets is Egypt. Based upon international textile trade agreements products of Egypt which fall within textile category designations 360 and 361 are subject to 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 C.F.R. §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 C.F.R. §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 C.F.R. §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