CLA 2-RR:NC:N3:349 M87774
Maria Chioccola
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: Classification and country of origin determination for a sheet set, pillowcases, pillow shams and bed skirts; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Chioccola:
This is in reply to your letter dated October 19, 2006, requesting a classification and country of origin determination for a sheet set, pillowcases, pillow shams and bed skirts which will be imported into the United States.
FACTS:
The subject merchandise consists of a sheet set, pillowcases, pillow shams and bed skirts. A sample of the sheet set, consisting of two pillowcases, a flat sheet and a fitted sheet, was submitted with your request. A sample of the separately imported pillowcases, pillow shams and bed skirts were not submitted. You state that all of the items will be made from 100 percent cotton damask woven fabric. The fabric is not printed or napped. The pillowcases are folded in half and sewn on two sides with a hemmed opening on the fourth. The flat sheet is sewn along three sides with a top hem. The fitted sheet features elasticized edges. The folded hem along the top end of the flat sheet and the hem along the open end of the pillowcases feature a row of picot stitching. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In the instant case even though the picot stitching appears decorative in nature it is the only stitching that holds the hem in the pillowcases and flat sheet. The pillowcase and sheet will be classified as not containing any embroidery. The separately imported pillowcases, pillow shams and bed skirt will be made from the same fabric as the sheet set. The pillowcases will contain the same hem treatment. The bed skirts will have a platform with a skirt attached to three sides.
The manufacturing operations for the bed sheet, pillowcases, pillow shams and bed skirts are as follows:
PAKISTAN:
-cotton fabric is woven
-fabric is shipped to Portugal
PORTUGAL:
-woven fabric is singed, desized, bleached, mercerized, dyed, finished and
preshrunk
-fabric is cut and sewn to form pillowcases, sheets, pillow shams and bed skirts
-the sheet set, pillowcases, pillow shams and bed skirts are packed and shipped
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
Although referred to as set, the instant bed sheet set does not meet the qualifications of “goods put up in sets for retail sale” as the components of the sets are classifiable within the same subheading. Therefore, each item in the set will be classified separately.
The applicable subheading for the pillowcases both in the sheet set and separately packaged will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… pillowcases, other than bolster cases. The general duty rate will be 6.7 percent ad valorem.
The applicable subheading for the flat and fitted sheets will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. The general duty rate will be 6.7 percent ad valorem
The applicable subheading for the bed skirt will be 6303.91.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds, curtain or bed valances: other: of cotton… other. The general rate of duty will be 10.3 percent ad valorem.
The applicable subheading for the pillow shams will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted of cotton. The general duty rate will be 6.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (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 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 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 (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 Except for goods of heading 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.
As the fabric for the pillowcases, flat sheet, fitted sheet, bed skirts and pillow shams is made in a single country, that is, Pakistan, as per the terms of the tariff shift requirement, country of origin is conferred in Pakistan.
HOLDING:
The country of origin of the pillowcases, flat sheet, fitted sheet, bed skirts and pillow shams is Pakistan.
The pillowcases fall within textile category 360. The flat sheet and fitted sheet fall within textile category designation 361. The bed skirts and pillow shams fall within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division