CLA 2-OT:RR:NC:N3:349
TARIFF NO: 6302.22.2010; 6302.22.2020; 6303.92.2010; 6304.93.0000; 6307.90.9889; 9404.90.8522
Ms. Elise Shibles
Sandler, Travis & Rosenberg, P.A.
505 Sansome Street, Suite 1475
San Francisco, CA 94111
RE: Classification and country of origin determination for pillowcases, sheets, drapes, pillow shams, comforter shells, pillow shells, comforters and quilts; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process
Dear Ms. Shibles:
This is in reply to your letter, dated December 10, 2018, requesting a country of origin determination for pillowcases, sheets, drapes, pillow shams, comforter shells, pillow shells, comforters and quilts which will be imported into the United States. Your request was submitted on behalf of your client, Franco Manufacturing Co., Inc. Although no samples were submitted to this office for examination, information was provided regarding the classification and manufacturing operations.
FACTS:
The subject merchandise consists of pillowcases, sheets, drapes, pillow shams, comforter shells, pillow shells, comforters and quilts. All items are made from 100 percent polyester woven fabric. You state the sheets and pillowcases are printed but do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. You further state the drapes are not made from fabrics described in subheadings 5407.61.11, 5407.61.21 or 5407.61.96. No style names nor item numbers were provided.
The manufacturing operations for the items are as follows:
INDIA OR PAKISTAN
Fabric is woven, napped and vacuumed to remove excess fibers.
CHINA
Polyester batting for comforters and quilts is formed.
Fabric is bleached, dried, sized and printed.
Fabric is cut to size and shape.
Fabric is hemmed, elasticized (if applicable) or otherwise sewn into pillowcases, flat sheets, fitted sheets, drapes, pillow shams, comforter shells, pillow shells, comforters and quilts.
Comforters and quilts are filled with polyester batting, quilted and sewn closed.
Goods are packed and exported.
ISSUE:
What are the classifications and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the pillowcases will be 6302.22.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of man-made fibers: Other: Pillow cases.” The general rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the sheets will be 6302.22.2020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of man-made fibers: Other: Sheets.” The general rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the drapes will be 6303.92.2010, HTSUS, which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of synthetic fibers: Other: Window curtains (including drapes) and window valances.” The general rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the pillow shams will be 6304.93.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The general rate of duty will be 9.3 percent ad valorem.
The applicable subheading for the comforter shells and pillow shells will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The general rate of duty will be 7 percent ad valorem.
The applicable subheading for the comforters and quilts will be 9404.90.8522, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) filled with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Other: Other: Quilts, eiderdowns, comforters and similar articles: With outer shell of man-made fibers.” The general rate of duty will be 12.8 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 https://hts.usitc.gov/current.
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, “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, “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,
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.
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 the fabric-making process.
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.
As the comforter shells and pillow shells are made from fabric formed in a single country, that is, either India or Pakistan, as per the terms of the tariff shift requirement, the country of origin is conferred in India when the fabric is woven in India and the country of origin is conferred in Pakistan when the fabric woven in Pakistan.
Regarding the pillowcases, sheets, drapes, pillow shams, comforters and quilts, based on the information you provided in your letter the bed sheets and pillowcases are classifiable under subheading 6302.22, the drapes are classified under subheading 6303.92, the pillow shams are classified under subheading 6304.93 and the comforters and quilts are classified under subheading 9404.90.85. Subheadings 6302.22, 6303.92, 6304.93 and 9404.90.85 are included in the paragraph (e)(2) exception to the above tariff shift rules (6301-6306 and 9404.90).
Paragraph (e)(2), in pertinent part, states that for goods of subheadings 6302.22, 6303.92, 6304.93 and 9404.90.85, except for goods classified under the subheading as of cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of cotton:
The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent embossing, or moireing.
The subject pillowcases, sheets, drapes, pillow shams, comforters and quilts are subject to printing but not dyeing; therefore, paragraph (e)(2)(i) is inapplicable.
Paragraph (e)(2)(ii), states,
(ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin 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, sheets, drapes and pillow shams is formed, in a single country, either India or Pakistan, the country of origin for each item is conferred in India when the fabric is wholly formed in India and the country of origin is conferred in Pakistan when the fabric is wholly formed in Pakistan.
As the comforters and quilts are comprised of a woven shell fabric formed in either India or Pakistan and a polyester batting formed in China, these items are not formed in a single country, territory or insular possession. Since the fabrics comprising the comforter and quilts are formed in more than one country, 102.21(c)(2) is inapplicable to the comforters and quilts.
Paragraph (c)(3) states, “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 comforters and quilts are not knit to shape and subheading 9404.90 is included in the exceptions under paragraph (c)(3)(ii), Section 102.21 (c)(3) is inapplicable.
Paragraph (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.”
Customs previously held that for comforters, the fabric making process of the outer shell constitutes the most important manufacturing process. See HQ 562721 and HQ 959304. Moreover, 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).
Therefore, the fabric making process for the outer shell of the comforter and quilt constitutes the most important manufacturing process. Accordingly, the country of origin of the comforters and quilts is conferred in India when formed with an outer shell woven entirely in India. The country of origin of the comforters and quilts is conferred in Pakistan when formed with an outer shell woven entirely in Pakistan.
HOLDING:
The country of origin of the pillowcases, sheets, drapes, pillow shams, comforter shells, pillow shells is conferred in India when the fabric is woven in India and in Pakistan when the fabric is woven in Pakistan by application of 19 CFR 102.21(c)(2). The country of origin of the comforters and quilts is conferred in India when the shell fabric is woven in India and Pakistan when the shell fabric is woven in Pakistan by application of 19 CFR 102.21(c)(4).
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division