The tariff classification, country of origin and marking of sheet sets from China

N304269 June 5, 2019 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification; Country of Origin; Marking TARIFF NO.: 6302.22.2010; 6302.22.2020 Ms. Jeanne Zeng E & E Co., Ltd. 45875 Northport Loop East Fremont CA 94538 RE: The tariff classification, country of origin and marking of sheet sets from China Dear Ms. Zeng: In your letter dated May 8, 2019, you requested a tariff classification, country of origin and marking ruling. You also requested a trade program or agreements ruling but did not state which program or agreement you wanted addressed. A sample was provided with your letter. The sample will be returned to you, as requested. This office notes the sample is of a different print pattern than the photograph provided with your submission. This ruling is being issued for the sample provided. The submitted sample, Item GLM8109822C, is a sheet set constructed from 100 percent polyester woven fabric which has been printed with a pink flamingo motif. The set consists of two standard pillowcases, a fitted sheet and a flat sheet, both sized to fit a double bed. The four components are not napped nor do they contain any embroidery, lace, braid, edging, trimming, piping or applique work. The fitted sheet is fully elasticized. The pillowcases are folded and sewn along two sides with the fourth side left open for the insertion of a pillow. The flat sheet is hemmed on all four sides. The top of the flat sheet and the opening of the pillowcases have a 4 inch hem. The four piece set is packaged in a self-fabric bag with an elasticized opening. The outside of the bag is marked on a 5 ½ inch x 7 ½ inch well secured adhesive label with a description of the contents, fiber content, care instructions, price, item number, importer name and address and “Made in Cambodia.” In your request you state, the fabric is made in China, the components are sewn in Cambodia and the completed set is then imported into Canada. You did not explicitly state what finishing processes were done to the fabric nor did you include the country where any finishing processes were done. For purposes of this ruling, we assume that the fabric was both woven and printed in China and that any additional fabric finishing processes were also performed in China. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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; (c) are put up in a manner suitable for sale directly to users without repacking. The sheet set does not qualify as “goods put up in sets for retail sale” as the components of the set are classifiable under the same subheading. Therefore, each item in the set will be classified separately. The applicable subheading for the pillowcases will be 6302.22.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of man-made fibers: Other: Pillow cases.” The rate of duty will be 11.4 percent ad valorem. The applicable subheading for the fitted and flat sheets will be 6302.22.2020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of man-made fibers: Other: Sheets.” The rate of duty will be 11.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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. Subheading 6302.22 is included in the paragraph (e)(2) exception to the above tariff shift rule. Paragraph (e)(2)(i) is not applicable as the fabric comprising the sheet sets is printed but not dyed. Paragraph (e)(2)(ii) states that "If the country of origin cannot be determined under paragraph (e)(2)(i) above, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process." The fabric comprising the pillowcases and sheets was formed in a single country. As per the terms of the tariff shift requirement, the country of origin of the sheets and pillowcases is conferred in China. MARKING – LAW AND ANALYSIS: The Tariff Act of 1930 (19 U.S.C. 1304), as amended, provides that unless excepted, every article of foreign origin 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. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements of 19 U.S.C. 1304. Section 134.44(b), Customs Regulations (19 CFR 134.44(b)), provides: Articles marked with paper sticker labels. If paper sticker or pressure sensitive labels are used, they must be affixed in a conspicuous place and so securely that unless deliberately removed they will remain on the article while it is in storage or on display and until it is delivered to the ultimate purchaser. The sheet set is conspicuously, indelibly and permanently marked; however, as the origin of the sheet set for the purposes of marking has been determined to be China, the sheet sets marked “Made in Cambodia” are not legally marked for the purposes of 19 U.S.C. 1304. You also requested a trade program or agreements ruling but did not state which program or agreement you wanted addressed. If you would like a ruling on a particular agreement or program, please identify the agreement or program, provide all applicable information and resubmit under a separate ruling request. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division