HQ 959544: Country of origin determination for a bed set, comforter,and bedspread and sham set; 19 CFR 102.21(c)(2); tariff shift; 12.130(c)

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 959544

August 6, 1996
CLA-2 RR:TC:TE 959544 jb

CATEGORY: Classification

Nilda P. de Manso
Rene Ortiz Villafane, Inc.
P.O. Box 2562
San Jan, Puerto Rico 00902

RE: Country of origin determination for a bed set, comforter,
and bedspread and sham set;
19 CFR 102.21(c)(2); tariff shift; 12.130(c)

Dear Ms. de Manso:

This is in reply to your letter dated June 21, 1996, on
behalf of the Mouchet Corp., requesting a country of origin
determination for a bed set, comforter, and bedspread and sham
set which will be imported into the United States.

FACTS:

The subject merchandise consists of a bed set, comforter and
bedspread and sham set. As our New York office issued to you New
York Ruling Letter (NY) A85348, dated July 10, 1996, classifying
the subject merchandise, we will not address the classification
of this merchandise in this ruling.

The bed set consists of a standard size pillow case, a twin
size fitted sheet and a flat sheet. All three items are made of
a blend of 50 percent polyester and 50 percent cotton woven not
napped fabric. The pillow case and flat sheet feature a printed
floral design and the fitted sheet is dyed in a solid burgundy
color. The bed set meets the requirements for "sets put up for
retail sale."

The comforter is made of a 50 percent polyester and 50
percent cotton woven fabric and features a floral print, a
polyester filler and a three inch ruffle on three sides of the
comforter.

The bedspread features a quilted platform portion with a
polyester filling and measures approximately 58 inches by 85
inches. The bed spread also has a single layer fabric skirt with
a drop of 17 inches which hangs from three sides of the platform
portion. The sham set consists of two standard size pillow shams
and heart shaped sham. Each is made of 50 percent polyester and
50 percent cotton woven fabric and contains a polyester filling.
The two shams are sized to fit standard pillows and feature a 4
inch ruffle along the edges. The heart shaped sham measures
approximately 12 inches by 18 inches (exclusive of the four inch
ruffle). Located in the back portion of the shams is an
overlapping flap closure. These items do not meet the
requirement for "sets put up for retail sale".

The manufacturing operations for all of the subject
merchandise is as follows:

UNITED STATES OF AMERICA

- fabric is formed.

JORDAN

- fabric is cut, sewn and assembled.

ISSUE:

1. What is the country of origin of the submitted
merchandise?

2. Which documents are necessary as evidence that the fabric
is from U.S. origin?

3. What is the proper marking for 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.

9404.90 The country of origin of a good classifiable
under subheading 9404.90 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 classified as follows: the bed
set is classified in subheading 6302.22.2020, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA); the comforter
is classified in subheading 9404.90.8522, HTSUSA; and the
bedspread, two standard pillow shams and heart shaped sham are
classified in subheading 9404.90.9555, HTSUSA. As per the terms
of the tariff shift, the country of origin of the subject
merchandise is the single country in which the fabric comprising
the good was formed by a fabric-making process- that is, the
United States.

However, there is an exception to products from the United
States that are sent abroad for processing. Section 12.130(c),
Customs Regulations, provides that any product of the United
States which is returned after having been advanced in value or
improved in condition abroad, or assembled abroad, shall be a
foreign article.

Section 12.130 which remains in effect was originally
intended to be used to determine the country of origin of
textiles and textile products for quota/visa requirement. In
T.D. 90-17, issued February 23, 1990, Customs announced a change
in practice and position. This change resulted in Customs using
Section 12.130 for quota, duty and marking purposes when making
country of origin determinations for textile goods. Therefore, in
accordance with T.D. 90-17 and Section 12.130(c), the country of
origin of the subject bed set, comforter, bedspread, pillow shams
and heart shaped pillow sham is Jordan, for quota, marking, and
duty purposes. The articles may be marked "Made in Jordan".

In your letter you request which documents are necessary as
evidence that the fabric is of U.S. origin. Documentation such
as an affidavit from the manufacturer and/or a mill voucher
stating the origin of the fabric are supportive evidence that the
fabric is of U.S. origin.

HOLDING:

The country of origin of the subject bed set, comforter, and
bedspread and sham set, is Jordan.

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

HQ 959544: Country of origin determination for a bed set, comforter,and bedspread and sham set; 19 CFR 102.21(c)(2); tariff shift; 12.130(c)

Continua la tua ricerca in ChatGPT o Claude