NY J82322 - Classification, marking and country of origin determination for bed sheet sets; 19 CFR 102.21(c)(2); tariff shift - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J82273 - NY J82322 > NY J82322

Previous Ruling Next Ruling
NY J82322

April 3, 2003

CLA-2-RR:NC:TA:349 J82322

CATEGORY: CLASSIFICATION

Mrs. Bonaldi
Vincenzo Zucchi S.p.A.
Via Tiziano 9/A
20145 Milano, Italy

RE: Classification, marking and country of origin determination for bed sheet sets; 19 CFR 102.21(c)(2); tariff shift

Dear Mrs. Bonaldi:

This is in reply to your letter dated March 10, 2003, requesting a classification, marking and country of origin determination for a sheet set which will be imported into the United States.

FACTS:

The subject merchandise consists of bed sheet sets. A sample was not submitted. The sheet sets will contain a flat sheet, fitted sheet and one or two pillowcases. They will be made from 100 percent cotton woven fabric. The fabric may be dyed, printed or dyed and printed. The manufacturing operations for the sheet sets are as follows:

UNITED ARAB EMIRATES OR OTHER MIDDLE EASTERN COUNTRIES: -cotton fabric is woven.
-fabric is shipped to Italy.

ITALY:
-cotton fabric is bleached, dyed and/or printed and finished. -fabric is cut to size and shape;
-fabric is sewn/hemmed/elasticized, creating the pillowcases and sheets. -pillowcases and sheets are packed in sets and shipped.

ISSUE:

What are the classification, marking 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. Accordingly, if the sheets and pillowcases are printed they are classified in subheading 6302.21, HTSUSA, and if they are not printed the sheets and pillowcases are classified in subheading 6302.31, HTSUSA.

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 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 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, 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.

Subheadings 6302.21 and 6302.31 are not included in the paragraph (e)(2) exception to the above tariff shift rule. As the fabric comprising the sheets and pillowcases is formed in a single country, that is, the United Arab Emirates (or another Middle Eastern country when woven in that country), as per the terms of the tariff shift requirement, country of origin is conferred in the United Arab Emirates (or another Middle Eastern country when woven in that country).

MARKING:

You have also requested a ruling on whether the proposed marking “Made in Italy of imported fabric from Dubai” is an acceptable country of origin marking for the bed sheet sets.

The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

The origin rules indicate that the country of origin of the finished sheet sets is the United Arab Emirates, the country where the fabric was formed by a fabric-making process. The proposed marking “Made in Italy of imported fabric from Dubai” is not an acceptable country of origin marking for the finished sheet sets. The origin rules indicate that the country of origin of the bed sheet sets is the United Arab Emirates, where the fabric for the item was formed. The proposed marking “Made in Italy of imported fabric from Dubai” only indicates that the fabric is from the United Arab Emirates, not that the origin of the sheet sets is the United Arab Emirates as determined above. Since the proposed marking is in direct conflict with the origin determination made pursuant to Section 102.21, it does not satisfy the marking requirements of 19 U.S.C. 1304 and, thus, is not acceptable country of origin marking for the bed sheet sets.

However, a phrase such as “Made in the United Arab Emirates, Further Processed in Italy” indicates that the country of origin of the finished sheet sets is the United Arab Emirates which is consistent with the origin rules for bed linen under Section 102.21, Customs Regulations. Marking the sheet sets as “Made in the United Arab Emirates, Further Processed in Italy” will satisfy the marking requirements of 19 U.S.C. 1304 and would be an acceptable country of origin marking for the finished sheet sets.

It should also be noted that textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. These rules concern required information such as country of origin, fiber content and the placement of that information. Therefore, we suggest that you contact the Federal Trade Commission, Textile Program, Division of Enforcement, Bureau of Consumer Protection, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to the submitted items.

HOLDING:

The country of origin of the bed sheet set is the United Arab Emirates (or another Middle Eastern country when the fabric is woven in that country). Based upon international textile trade agreements products of the United Arab Emirates are subject to visa requirements. Note, products of the United Arab Emirates falling textile category designation 361 (cotton sheets) are currently prohibited. This prohibition also applies to category 361 from Kuwait. Products of other Middle Eastern countries may be subject to quota and/or 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 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling