HQ 959387: Country of origin determination for sheets and pillow cases;19 CFR 102.21(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 959387
                                 
July 3, 1996                     
CLA-2   RR:TC:TE  959387  jb

CATEGORY: Classification

Knox White, Esq.
Haynsworth, Marion, McKay & Guerard, L.L.P.
Post Office Box 2048
Greenville, South Carolina 29602

RE:  Country of origin determination for sheets and pillow cases;
19 CFR 102.21(c)(2);    tariff shift

Dear Mr. White:

     This is in reply to your letter dated June 17, 1996, on
behalf of your client, Enrlich, Gress & Co., Inc, requesting a
country of origin determination for sheets and pillow cases which
will be imported into the United States sometime on or after July
1, 1996.  

FACTS:

     The subject merchandise consists of sheets and pillow cases
made out of either 100 percent cotton fabric or a fiber blend. 
The manufacturing operations are as follows:

     Estonia or Lithuania or Russia

     - fabric for the subject merchandise will be woven in one of
the above stated countries.

     Pakistan

     - fabric is bleached and printed or dyed;
     - fabric is cut;
     - fabric is sewn;
     - packaging.
     
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 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withdrawn from warehouse, for consumption, on and after July 1,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 various
subheadings of heading 6302, Harmonized Tariff Schedule of the
United States (HTSUS).   As the sheets and pillow cases meet the
terms of the tariff shift, that is, the fabric making process
occurs in a single country, that is, either Estonia, Lithuania or
Russia, country of origin is conferred by one of those countries.

HOLDING:

     The country of origin of the subject sheets and pillow cases
is the single country in which the fabric making process occurs,
that is, either Estonia, Lithuania or Russia.





     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