HQ 959420: Country of origin determination for a fitted sheet; 19 CFR102.21(c)(2); tariff shift

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 959420
                                 
August 6, 1996                   
CLA-2   RR:TC:TE  959420  jb

CATEGORY: Classification

Paul Killea
Danzas Corporation
P.O. Box 53370
Bellevue, Washington 98015-3370

RE:  Country of origin determination for a fitted sheet; 19 CFR
102.21(c)(2); tariff shift

Dear Mr. Killea:

     This is in reply to your letter dated May 17, 1996, on
behalf of your client, Graco Children's Products, requesting a
country of origin determination for a fitted sheet which will be
imported into the United States.  

FACTS:

     In your letter you asked for the country of origin of
several items, that is, a carry bag, a toy bag, a bassinet and a
fitted sheet.  Our New York office has informed you that in
regard to the carry bag, toy bag and bassinet, insufficient
information was submitted by you and that additional information
was needed before an accurate country of origin determination
could be made.  Accordingly, this letter will address only the
fitted sheet.  The subject merchandise consists of a fitted sheet
made out of 60 percent polyester and 40 percent cotton woven
fabric and features elastic sewn around the edge of the sheet. 
The woven fabric is printed with a dinosaur and palm tree design.
     
     The manufacturing operations are as follows:

     TAIWAN

     - fabric is woven, dyed and printed.

     CHINA or THAILAND

     - cutting;
     - sewing, including sewing in the elastic;
     - packing for export.
ISSUE:

     What is the country of origin of the subject merchandise?        

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apparel entered, or withdrawn from warehouse, for consumption, on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
foreign material 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) 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:"

     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.

     The subject merchandise is classifiable in heading 6302,
Harmonized Tariff Schedule of the United States (HTSUS).   As the
sheet meets the terms of the tariff shift, that is, the fabric
making process occurs in a single country, that is, either, China
or Thailand, country of origin is conferred by one of those
countries.

HOLDING:

     The country of origin of the subject sheets is the single
country in which the fabric making process occurs, that is,
either China or Thailand.

     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 is issued
on the assumption that all of the information furnished in the
ruling letter, either directly, by reference, or by implication,
is accurate and complete in every material respect.

     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.  



                              Sincerely,




                              John Durant, Director
                              Tariff Classification Appeals
Division