CLA-2-RR:NC:TA:349 B84100
Mr. Larry Horowitz
Far East Multi-Media Inc.
118 Somerset Ave.
New Brunswick, NJ 08901
RE: Classification and country of origin determination for a
pillow cover and pillowcase; 19 CFR 102.21(c)(1); wholly
obtained or produced in a single country; 19 CFR 102.21(c)(2);
tariff shift
Dear Mr. Horowitz:
This is in reply to your letter dated April 10, 1997,
requesting a classification and country of origin determination for
a pillow cover and pillowcase which will be imported into the
United States.
FACTS:
The subject merchandise consists of a pillow cover and
matching pillowcase. Both items are made from 100 percent cotton
woven fabric. The approximately 18 x 25 inch pillow cover will be
filled with buckwheat hulls after importation into the United
States. This cover has a 7 inch zippered opening and features a
drawstring with plastic brakes that will form a neck roll section.
The approximately 20 x 26 inch pillowcase is designed specifically
for use with the filled pillow. It has a standard opening on one
side and a 6 inch opening on the other. This allows manipulation
of the drawstring while covered by the pillowcase.
The fabric for the pillowcase and pillow cover will be woven
in India, China or Russia. The fabric will be cut and sewn into a
pillowcase and pillow cover in India, China or the Philippines.
ISSUE:
What are the classification and country of origin of the
subject merchandise?
CLASSIFICATION:
The applicable subheading for the pillowcase will be
6302.31.9010, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), 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 rate of
duty will be 7.3 percent ad valorem.
The applicable subheading for the pillow cover will be
6304.92.0000, HTSUSA, which provides for other furnishing
articles, excluding those of heading 9404: other: not knitted or
crocheted of cotton. The rate of duty will be 6.9 percent ad
valorem.
The pillowcase falls within textile category designation 360
while the pillow cover falls within textile category designation
369. 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. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
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." In two of the nine possible manufacturing scenarios
the pillowcase and pillow cover are completely made in a single
country. In one scenario the case and cover are made in China
from Chinese woven fabric and in the second scenario the case and
cover are made in India from fabric woven in India. As the
pillow case and pillow cover in these two scenarios are wholly
obtained or produced in a single country, that is, China or
India, country of origin for those scenarios is conferred in
China or India. Since in every remaining scenario, the subject
merchandise is not wholly obtained or produced in a single
country, territory or insular possession, paragraph (c)(1) of
Section 102.21 would be inapplicable to the other seven possible
scenarios.
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 pillowcase and pillow cover is
formed in a single country, that is, India or China or Russia, as
per the terms of the tariff shift requirement, country of origin
for all of the other scenarios is conferred in the country where
the fabric is woven, namely, India or China or Russia.
HOLDING:
The subject pillowcase is classified in subheading
6302.31.9010, HTSUSA, which provides for pillowcases other than
bolster cases of cotton. The subject pillow cover is classified
in subheading 6304.92.0000, HTSUSA, which provides for other
furnishing articles of cotton.
China is the country of origin for the scenario where the
pillowcase and pillow cover are completely produced in China from
fabric woven in China. India is the country of origin for the
scenario where the pillowcase and pillow cover are completely
produced in India from fabric woven in India. The country of
origin for the other scenarios is the country where the fabric is
woven, namely, India or China or Russia. Based upon
international textile trade agreements products of China and
India are subject to quota and 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 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 212-466-5854.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division