CLA 2-RR:NC:TA:349 H80671
Ms. Sandy Kao
Bon Bon Inc.
723 Camino Plaza, Suite 268
San Bruno, CA 94066
RE: Classification and country of origin determination for a duvet cover and curtain; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Kao:
This is in reply to your letter dated March 13, 2001 requesting a classification and country of origin determination for a duvet cover and curtain which will be imported into the United States.
FACTS:
The subject merchandise consists of Article number ZX2231 a duvet cover and Article number 200114 a curtain. The cover is made from 100 percent cotton woven fabric. Three of the edges are sewn and the fourth has a partial opening with a hidden eight button closure. The top panel of the duvet cover features embroidered flowers. The cover measures 78 x 78 inches. The curtain is made from 100 percent polyester woven fabric. The curtain is beige and the bottom edge and half of the sides are scalloped. The curtain features a floral applique, embroidery and an open-work eyelet design. The top portion of the panel is folded and sewn creating a rod pocket. The manufacturing operations for the duvet cover and curtain are as follows:
THAILAND:
-100 percent cotton fabric is woven.
-100 percent polyester fabric is woven
-woven fabrics are dyed
-fabrics are shipped to China.
CHINA:
-cotton fabric is embroidered.
-polyester fabric is embroidered and appliqued
-fabric is cut to size.
-fabric is sewn and assembled into a duvet cover and curtain.
-duvet and curtain are packed and shipped.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the duvet cover will be 6302.31.5050, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… other. The rate of duty will be 21.8 percent ad valorem.
The applicable subheading for the curtain will be 6303.92.2010, HTS, 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 rate of duty will be 11.8 percent ad valorem.
The duvet cover falls within textile category designation 362. The curtain falls within textile category designation 666. 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.
As the fabric comprising the duvet cover and curtain is formed in a single country, that is, Thailand, as per the terms of the tariff shift requirement, country of origin is conferred in Thailand.
HOLDING:
The country of origin of the duvet cover and curtain is Thailand. Based upon international textile trade agreements products of Thailand are subject to 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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division