CLA 2-RR:NC:TA:349 F84128
Ms. Joyce E. Jones
American Pacific Enterprises Inc.
3901 Gantz Road, Suite A
Grove City, OH 43123
RE: Classification and country of origin determination for coverlets, shams, duvet covers and comforter shells; 19 CFR 102.21(c)(5)
Dear Ms. Jones:
This is in reply to your letter dated March 1, 2000, requesting a classification and country of origin determination for coverlets, shams, duvet covers and comforter shells which will be imported into the United States.
FACTS:
The subject merchandise consists of coverlets, shams, duvet covers and comforter shells. Samples were not submitted. The face side of all of these items will be made from either a 100 percent nylon woven fabric or Ultrasuede® which is a nonwoven polyester/polyurethane fabric. The back layer will be made from a 100 percent cotton woven fabric that will be printed or dyed. The coverlets and shams will be stuffed with polyester fiber and quilted. The duvet covers will have either a button or tie closure at one end. Some of these covers may contain piping or trimming. One side of the comforter shells will be left unfinished. After importation they will be stuffed and sewn closed. The subject merchandise will be imported in various bedding sizes. The manufacturing operations for the coverlets, shams, duvet covers and comforter shells are as follows:
Country A:
-nylon face fabric is woven.
-Ultrasuede® fabric is formed.
-fabrics are shipped to Country B
Country B:
-cotton fabric is woven and dyed or printed.
-polyester batting for the coverlets and shams is formed.
-fabrics are cut to the size of the various components.
-components are assembled, forming the coverlets, shams,
duvet covers and comforter shells.
-items are cleaned, inspected and packed for shipment.
ISSUE:
What are the classification and country of origin for 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 and toilet linen. The Explanatory Notes to heading 6302, HTSUSA, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen. Coverlets and quilted shams are classified within Heading 9404, HTSUSA, which provides for articles of bedding and similar furnishing such as mattresses, quilts, comforters and pillows. Comforter shells have been consistently classified as other made up articles within Heading 6307, HTSUSA.
The applicable subheading for the printed duvet covers with piping or trimming will be 6302.22.1060, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work… other: other. The rate of duty will be 15.7 percent ad valorem.
The applicable subheading for the unadorned, printed duvet covers will be 6302.22.2030, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other: other. The rate of duty will be 12 percent ad valorem.
The applicable subheading for the dyed duvet covers with piping or trimming will be 6302.32.1060, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work… other: other. The rate of duty will be 15.7 percent ad valorem.
The applicable subheading for the unadorned, dyed duvet covers will be 6302.32.2060, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other… other: other. The rate of duty will be 12 percent ad valorem.
The applicable subheading for the comforter shells will be 6307.90.9989, HTSUSA, which provides for other made up articles: other: other: other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the coverlet will be 9404.90.8522, HTSUSA, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: quilts, eiderdowns, comforters and similar articles… with outer shell of man-made fibers. The duty rate will be 13.5 percent ad valorem.
The applicable subheading for the quilted shams will be 9404.90.9522, HTSUSA, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other… with outer shell of man-made fibers. The duty rate will be 10.2 percent ad valorem.
The coverlets, shams and duvet covers fall within textile category designation 666. The comforter shells are classified under a subheading that is not currently assigned a textile category designation and would not be subject to quota or visa restrictions. 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.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) 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.
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 a fabric-making process.
9404.90 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.
Accordingly, as the fabrics comprising the coverlets, shams, duvet covers and comforter shells are not formed in a single country, Section 102.21(c)(2) is inapplicable.
Section 102.21(c)(3) states that, "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 subject merchandise is not knit and heading 6302 and subheadings 6307.90 and 9404.90 are excepted from provision (ii), Section 102.21 (c)(3) is inapplicable.
Section 102.21 (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". In the case of the subject merchandise the most important manufacturing process occurs at the time of the formation of the outer shell fabric. The shell fabrics for the instant items are sourced in more than one country. As no one fabric is more important than the other, a single country of origin determination cannot be made based on Section 102.21(c)(4).
Paragraph (c)(5) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred". Accordingly, in the case of the subject coverlets, shams, duvet covers and comforter shells, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Country B.
HOLDING:
The country of origin of the coverlets, shams, duvet covers and comforter shells is Country B.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division