Classification and country of origin determination for sheets and pillowcases; 19 CFR 102.21(c)(2); tariff shift

NY G87423 March 15, 2001 CLA-2-RR:NC:TA:349 G87423 CATEGORY: Classification Ms. Lara Teague International Trade Consultants P.O. Box 20160 Charleston, SC 29413-0160 RE: Classification and country of origin determination for sheets and pillowcases; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Teague: This is in reply to your letter dated February 16, 2001, requesting on behalf of Sabtex N.Y. Ltd., a classification and country of origin determination for sheets and pillowcases which will be imported into the United States. FACTS: The subject merchandise consists of flat sheets, fitted sheets and pillowcases. Samples were not submitted. The bed linen will be made from 100 percent cotton woven fabric. The sheets and pillowcases may be printed or dyed. The manufacturing operations for the sheets and pillowcases are as follows: PAKISTAN: -cotton yarns are spun. -yarns are shipped to Bahrain or the United Arab Emirates. BAHRAIN or UNITED ARAB EMIRATES: -cotton yarns are woven into a fabric. -greige fabric is shipped to Pakistan. PAKISTAN: -greige fabric is bleached and dyed or printed. -fabric is cut and sewn to form the sheets and pillowcases. -sheets and pillowcases are packed 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 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, the printed sheets and pillowcases are classified in subheading 6302.21, HTSUSA, and the dyed 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 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 is formed in a single country, that is, Bahrain when the fabric is woven in Bahrain and the United Arab Emirates when the fabric is woven in the United Arab Emirates, as per the terms of the tariff shift requirement, country of origin is conferred in Bahrain when the fabric is woven in Bahrain or the United Arab Emirates when the fabric is woven in the United Arab Emirates. HOLDING: The country of origin of the sheets and pillowcases is Bahrain when the fabric is woven in Bahrain or the United Arab Emirates when the fabric is woven in the United Arab Emirates. Based upon international textile trade agreements products of Bahrain and the United Arab Emirates 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 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, National Commodity Specialist Division