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HQ 959420

August 6, 1996
CLA-2 RR:TC:TE 959420 jb


Paul Killea
Danzas Corporation
P.O. Box 53370
Bellevue, Washington 98015-3370

RE: Country of origin determination for a fitted sheet; 19 CFR

Dear Mr. Killea:

This is in reply to your letter dated May 17, 1996, on behalf of your client, Graco Children's Products, requesting a country of origin determination for a fitted sheet which will be imported into the United States.


In your letter you asked for the country of origin of several items, that is, a carry bag, a toy bag, a bassinet and a fitted sheet. Our New York office has informed you that in regard to the carry bag, toy bag and bassinet, insufficient information was submitted by you and that additional information was needed before an accurate country of origin determination could be made. Accordingly, this letter will address only the fitted sheet. The subject merchandise consists of a fitted sheet made out of 60 percent polyester and 40 percent cotton woven fabric and features elastic sewn around the edge of the sheet. The woven fabric is printed with a dinosaur and palm tree design.

The manufacturing operations are as follows:


- fabric is woven, dyed and printed.


- cutting;
- sewing, including sewing in the elastic; - packing for export.

What is the country of origin of the subject merchandise?


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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 foreign material 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) 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:"

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.

The subject merchandise is classifiable in heading 6302, Harmonized Tariff Schedule of the United States (HTSUS). As the sheet meets the terms of the tariff shift, that is, the fabric making process occurs in a single country, that is, either, China or Thailand, country of origin is conferred by one of those countries.


The country of origin of the subject sheets is the single country in which the fabric making process occurs, that is, either China or Thailand.

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 is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

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.


John Durant, Director

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