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NY F87081




June 2, 2000

CLA-2-RR:NC:TA:349 F87081

CATEGORY: CLASSIFICATION

Mr. Michael Weathers
AEI Customs Brokerage Services
Building 89, JFK International Airport
Jamaica, NY 11430

RE: Classification and country of origin determination for a sheet set; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Weathers:

This is in reply to your letter dated May 17, 2000, on behalf of The Millwork Trading Company, Ltd., requesting a classification and country of origin determination for a sheet set which will be imported into the United States.

FACTS:

The subject merchandise, referred to as a "Cotton Sheet Set - Embroidered," consists of a flat sheet, fitted sheet and two pillowcases. You submitted samples of the flat sheet and the pillowcases. The sheet set will be made from a dyed 100 percent cotton woven fabric. The 6 inch wide top hem on the flat sheet and the 6 inch wide hem on the pillowcases are embroidered with seashells and starfish. You have indicated that the fitted sheet will not contain any embroidery. The set will be imported packed together for retail sale. The manufacturing operations for the sheet set are as follows:

Thailand:
-cotton fabric is woven.
-greige fabric is shipped to China.

China:
-cotton fabric is bleached and dyed.
-fabric is cut, sewn and embroidered forming the flat sheet, fitted sheet and pillowcases. -items are packed for retail and shipped.

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 bed linen among other linens. The Explanatory Notes to heading 6302, HTSUSA, include sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of bed linen. Embroidered cotton bed linen is provided for in subheading 6302.31.50, HTSUSA, while dyed bed linen that does not contain embroidery is provided for in subheading 6302.31.90, 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:
consist of at least two different articles which are, prima facie, classifiable in different headings; 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 sheet set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of three different articles which are, prima facie, classifiable in different subheadings. 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 embroidered components provide the essential character of the set.

The applicable subheading for the sheet set will be 6302.31.5020, 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 22.1 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The pillowcases fall within textile category designation 360 and the flat and fitted sheets fall within textile category designation 361. 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 sheet set was 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 sheets and pillowcases were 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 sheet set is classified in subheading 6302.31.5020, HTSUSA, which provides for cotton bed linen containing embroidery.

The country of origin of the sheet set is Thailand. Based upon international textile trade agreements products of Thailand are subject to visa requirements.

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 sections 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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