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NY C87031




May 13, 1998

CLA-2-RR:NC:TA:349 C87031

CATEGORY: CLASSIFICATION

Mr. Roly Portal
H.L.M. Cargo Clearance Brokers, Inc.
5567 Northwest 72nd Avenue
Miami, FL 33166

RE: Classification and country of origin determination for a flat sheet, fitted sheet, pillowcase and kitchen towel; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Portal:

This is in reply to your letter dated April 13, 1998, on behalf of Karim's International USA, Inc., requesting a classification and country of origin determination for a flat sheet, fitted sheet, pillowcase and kitchen towel which will be imported into the United States.

FACTS:

The subject merchandise consists of bed and kitchen linen made from 100 percent cotton woven fabrics. The twin sized flat and fitted sheets are separately packed. Although referred to as pillows shams, you have submitted standard sized pillowcases which are packed two to a package. The top edge of the flat sheet and the open end of the pillowcases have been folded over and sewn creating seams 3.5 and 4 inches from the edge. A row of piping has been inserted in these seams. The fitted sheet is plain. The plaid kitchen towel measures approximately 16.5 x 27 inches. It is made from a yarn dyed fabric and it is hemmed on all four sides. The manufacturing operations for the sheets, pillowcases and kitchen towel are as follows:

India:
-cotton fabrics are woven.
-fabrics are shipped to Honduras.

Honduras:
-fabrics are cut to size and sewn to form the sheets, pillowcases and towels.

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the flat sheet will be 6302.31.5020, 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... sheets. The rate of duty will be 22.6 percent ad valorem.

The applicable subheading for the pillowcases will be 6302.31.5010, 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... pillowcases, other than bolster cases. The rate of duty will be 22.6 percent ad valorem.

The applicable subheading for the fitted sheet will be 6302.31.9020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped... sheets. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the kitchen towel will be 6302.91.0045, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: towels: other: dish. The rate of duty will be 10 percent ad valorem.

The flat and fitted sheets fall within textile category designation 361. The pillowcases fall within textile category designation 360 and the kitchen towel 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." 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 6304 is the country, territory or insular possession in which the fabric comprising the good was formed by a fabric making process.

As the fabrics comprising the sheets, pillowcases and kitchen towels are formed in a single country, that is, India, as per the terms of the tariff shift requirement, country of origin is conferred in India.

HOLDING:

The subject flat sheet is classified in subheading 6302.31.5020, HTSUSA, which provides for other cotton bed linen with piping. The subject pillowcases are classified in subheading 6302.31.5010, HTSUSA, which provides for other cotton bed linen with piping.

The subject fitted sheet is classified in subheading 6302.31.9020, HTSUSA, which provides for other bed linen of cotton. The subject kitchen towel is classified in subheading 6302.91.0045, HTSUSA, which provides for other dish towels of cotton.

The country of origin of the sheets, pillowcases and towel is India. Based upon international textile trade agreements products of India falling within textile category designations 360, 361 and 369 are subject to quota and require 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,

Robert B. Swierupski
Director,

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