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June 25, 1999

CLA?2-RR:NC:TA:349 E81989

CATEGORY: CLASSIFICATION

Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: Classification and country of origin determination for a bed skirt, a sham and a duvet cover set; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Kelly:

This is in reply to your letter dated June 2, 1999, on behalf of Millwork Trading Co., requesting a classification and country of origin determination for a bed skirt, sham and a duvet cover set which will be imported into the United States.

FACTS:

The subject merchandise consists of a bed skirt, sham and a duvet cover set. The submitted bed skirt consists of a non-woven polyester platform section and a skirt section made from a printed 100 percent cotton woven fabric. The skirt is sewn along three sides of the platform section and it has a 16-inch drop. The sample sham has an overlapping flap on the back and a flange or picture frame effect along the edges. It is made from a 100 percent cotton woven fabric. A decorative satin stitch embroidery creates the flange. The submitted duvet cover set contains a duvet cover and two pillow shams. The set is made from a printed 100 percent cotton woven fabric. The duvet cover has an opening along one side with an eight-button closure. The sham has an overlapping flap on the back and a flange or picture frame effect along the edges.

The manufacturing operations for the bed skirt, sham and a duvet cover set are as follows:

Thailand:
-non-woven polyester fabric is created.
-cotton fabrics are woven.
-greige fabrics are shipped to China.

China:
-cotton fabrics are bleached, dyed or printed and finished. -fabrics are cut to size and shape;
-fabrics are sewn/folded/hemmed, creating the bed skirt, shams and duvet covers. -bed skirts, shams and duvet cover sets are packed for shipment.

ISSUE:

What are the classification and country of origin of 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. The Explanatory Notes to heading 6302, HTSUSA, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen. Bed skirts are classified within Heading 6303, HTSUSA, which provides for curtain or bed valances. Pillow shams have been consistently classified as other furnishing articles within Heading 6304, HTSUSA. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The subject duvet cover set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of different articles which are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing a bed and they are packaged for sale directly to users without repacking. It is our opinion that the duvet cover is the component that gives this set its essential character. Therefore the duvet cover set is classifiable in Heading 6302.

The applicable subheading for the bed skirt will be 6303.91.0000, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The duty rate will be 11 percent ad valorem.

The applicable subheading for the sham 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 duty rate will be 6.8 percent ad valorem.

The applicable subheading for the printed duvet cover set will be 6302.21.9050, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... other. The rate of duty will be 7.2 percent ad valorem.

Although classified as a set, the individual components of the set are subject to textile category designations as if they were imported separately. The bed skirt and shams fall within textile category designation 369 and the duvet cover falls within textile category designation 362. 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.USTREAS.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) of Section 102.21, Customs Regulations, 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 fabrics comprising the bed skirt, sham and duvet cover set are 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 bed skirt is classified in subheading 6303.91.0000, HTSUSA, which provides for bed valances. The sham is classified in subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles. The duvet cover set is classified in subheading 6302.21.9050, HTSUSA, which provides for other printed bed linen.

The country of origin of the bed skirt, sham and the duvet cover set is Thailand. Based upon international textile trade agreements products of Thailand which fall within textile category designations 362 and 369 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,

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