MAR-2 OT:RR:NC:N3:349
Ms. Margaret Polito
3401 SE Court Drive
Stuart, FL 34997
RE: THE COUNTRY OF ORIGIN AND MARKING OF SHEETS AND PILLOWCASES; 19 CFR 102.21, 19 CFR 134.46
Dear Ms. Polito:
This is in response to your letter dated June 19, 2019 on behalf of your client, Pac Fung Feather Co., Ltd., requesting a ruling on the country of origin and whether the proposed marking, “Fabric Made in Pakistan, Cut and Sewn in China,” is an acceptable country of origin marking for imported sheets and pillowcases. Neither a marked nor unmarked sample was submitted with your letter for review.
The sheets and pillowcases will be made from 100 percent cotton woven fabric. The fabric will be bleached, dyed and shrunk. The sheets and pillowcases may or may not be printed or napped and may or may not contain any embroidery. For the purpose of this ruling it is assumed that the sheets and pillowcases are packed separately as you did not refer to these items as sheet sets. The manufacturing operations for the sheets and pillowcases are as follows:
PAKISTAN:
100 percent cotton fabric is woven.
greige fabric is shipped to Hong Kong; thereafter, the fabric is shipped from Hong Kong to China.
CHINA:
fabric is bleached, dyed and shrunk with some fabrics printed and/or napped.
fabric is cut and sewn into finished sheets and pillowcases and may or may not contain embroidery.
finished sheets and pillowcases are shipped to the United States.
The applicable subheading for the printed and napped pillowcases that contain embroidery will be 6302.21.3010, 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 cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: napped…pillowcases, other than bolster cases. The general rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the printed and napped sheets that contain embroidery will be 6302.21.3020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: napped…sheets. The general rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the printed but not napped pillowcases that contain embroidery will be 6302.21.5010, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped…pillowcases, other than bolster cases. The general rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the printed but not napped sheets that contain embroidery will be 6302.21.5020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped…sheets. The general rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the printed and napped pillowcases that do not contain embroidery will be 6302.21.7010, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped…pillowcases other than bolster cases. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the printed and napped sheets that do not contain embroidery will be 6302.21.7020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped…sheets. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the not napped, printed pillowcases that do not contain embroidery will be 6302.21.9010, HTSUS, 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 6.7 percent ad valorem.
The applicable subheading for the not napped, printed sheets that do not contain embroidery will be 6302.21.9020, HTSUS, 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 6.7 percent ad valorem.
The applicable subheading for the dyed and napped but not printed pillowcases that contain embroidery will be 6302.31.3010, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: napped…pillowcases, other than bolster cases. The general rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the dyed and napped but not printed sheets that contain embroidery will be 6302.31.3020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: napped…sheets. The general rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the dyed but not printed or napped pillowcases that contain embroidery will be 6302.31.5010, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped…pillowcases, other than bolster cases. The general rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the dyed but not printed or napped sheets that contain embroidery will be 6302.31.5020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped…sheets. The general rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the dyed and napped pillowcases that are not printed and do not contain embroidery will be 6302.31.7010, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped…pillowcases, other than bolster cases. The general rate of duty will be 3.8 percent ad valorem.
The applicable subheading for the dyed and napped sheets that are not printed and do not contain embroidery will be 6302.31.7020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped…sheets. The general rate of duty will be 3.8 percent ad valorem.
The applicable subheading for the dyed pillowcases that are neither printed nor napped and do not contain embroidery will be 6302.31.9010, 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 rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the dyed sheets that are neither printed nor napped and do not contain embroidery will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped…sheets. The general rate of duty will be 6.7 percent ad valorem.
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 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.
Subheadings 6302.21 and 6302.31, HTSUS, are not included in the paragraph (e)(2) exception to the above tariff shift rule. The fabric comprising the sheets and pillowcases is formed in a single country, that is, Pakistan; therefore, as per the terms of the tariff shift requirement, the country of origin is conferred in Pakistan.
MARKING - LAW AND ANALYSIS:
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) 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.
Pursuant to 19 U.S.C. 1304, the sheets and pillowcases would have to be marked to indicate that the country of origin is Pakistan. You inquire whether the marking "Fabric Made in Pakistan, Cut and Sewn in China" would be acceptable for the sheets and pillowcases. Section 134.46, Customs Regulations (19 CFR 134.46), as amended, provides that,
In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country or origin preceded by "Made in," "Product of," or other words of similar meaning.
We find that the marking "Fabric Made in Pakistan, Cut and Sewn in China" may mislead or deceive the ultimate purchaser as to the actual country of origin of the finished good. The purpose of 19 CFR 134.46 is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported article. The proposed marking of “Fabric Made in Pakistan, Cut and Sewn in China” would not be acceptable because it merely indicates that the fabric, as opposed to the finished good, is made in Pakistan. However, if you wish to mark the goods "Made in Pakistan, Cut and Sewn in China", the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46 would be satisfied. Headquarters Ruling Letter, HQ 560676, noted.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 177).
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