N313147

N313147 August 12, 2020 CLA2-OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.10.0015; 6302.10.0020; 6307.90.9891; 9404.90.9522 Mr. Ameet Shah Culp Inc. 7209 Hwy. 158 East Stokesdale, NC 27357 RE: Country of origin determination and status under Caribbean Basin Economic Recovery Act (CBERA), Caribbean Basin Trade Partnership Act (CBTPA) and General System of Preferences (GSP) for mattress protectors and a foundation cover; 19 CFR 102.21(c)(2); 19 CFR 102.21(c)(4) Dear Mr. Shah: This is in reply to your letter dated July 13, 2020, requesting a country of origin determination and status under Caribbean Basin Economic Recovery Act (CBERA), Caribbean Basin Trade Partnership Act (CBTPA) and General System of Preferences (GSP) for mattress protectors that were the subject of classification ruling NY N296627 and a foundation cover that was the subject of classification ruling HQ H273340 that will be imported into the United States. FACTS: Item 1, “KnitPlainWhite,” is a queen sized zipperless mattress protector. The body of the cover is made from 100 percent polyester knit fabric laminated to a thin layer of polyurethane on the underside. Sewn onto the body of the protector is a skirt made from 100 percent polyester knit fabric. The fully elasticized skirt features an 18-inch drop and keeps the cover in place on the mattress. Item 2, “KnitCK5957,” is a zipperless mattress protector. The body of the cover is made from 81 percent cotton and 19 percent polyester knit terry fabric laminated to a thin layer of polyurethane on the underside. You state that it will contain a fully elasticized skirt. The skirt is stated to be made from 100 percent polyester knit fabric. Item 3, “KnitCK6080,” is a zipperless mattress protector. The body of the cover is made from 70 percent polyester and 30 percent tencel knit fabric laminated to a thin layer of polyurethane on the underside. The construction of this fabric features two knitted faces, held together by yarns traveling back and forth between the two faces creating designs on both surfaces, and separated by textured stuffing yarns which have been inserted between the two outer layers during the knitting process, providing the fabric with extra bulk and cushioning, and imparting a quilted effect on the top surface. You state that it will contain a fully elasticized skirt. The skirt is stated to be made from 100 percent polyester knit fabric. Item 4 is a textile foundation cover. It is made in several sizes, (e.g., single, double, queen, or king). It is comprised of a top panel of 76 percent polyester and 24 percent acrylic nonwoven fabric and side and bottom panels of 100 percent polyester warp knit, velvet, printed, punched fabric. It is specially cut and sewn so that post-importation, it can be fitted onto and attached with staples to a frame constructed of wood, heavy-gauge steel wire and slotted steel corner pieces. The wooden frame does not contain springs or wire mesh. The frame provides reinforcement and rigidity for a mattress of equivalent size (e.g., single, double, queen, or king) which is placed directly on top of the foundation when it is in use. Although the wooden frame could sit directly on the ground or floor when it is in use, it lacks legs or other features to protect the flooring beneath it. New York (NY) Ruling N296627 provided the classification for the mattress protectors: Item 1, 6302.10.0020, Harmonized Tariff Schedule of the United States (HTSUS); Item 2, 6302.10.0015, HTSUS; and Item 3, 9404.90.9522, HTSUS. The classification for the textile foundation cover was previously determined to be 6307.90.9889, HTSUS. See Headquarters (HQ) Ruling H273340. It is noted that due to a tariff revision, the current classification is 6307.90.9891. It is also noted that NY Ruling N283549 addressed the status of the foundation cover, Item 4, under the Caribbean Basin Trade Partnership Act (CBTPA) from Haiti and under the General System of Preferences (GSP) from Turkey; however, you have indicated this item is included in the ruling request due to production changes. The manufacturing operations for the mattress protectors will be follows: The top panel fabrics are formed in China. The side panel (elasticized skirt) fabrics are formed in either Turkey or the United States. The mattress protectors are cut and sewn in Haiti. The manufacturing operations for the foundation cover will be follows: The knit fabric (side and bottom panels - 6001 or 6006) is formed in China or Turkey. The nonwoven fabric (top panel - 5603) is formed in either China or the United States. Sewing threads, labels and zippers are made in the United States. The foundation cover is cut and sewn in Haiti. ISSUE: What are the countries of origin for the subject merchandise? What is the status of the merchandise under the Caribbean Basin Economic Recovery Act (CBERA), Caribbean Basin Trade Partnership Act (CBTPA) and General System of Preferences (GSP)? 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, “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, “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, 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. 6307.90 The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. 9404.90 Except for goods of subheading 9404.90 provided for in paragraph (e)(2) of this section, 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. Subheading 6302.10 is not provided for under paragraph (e)(2) and, therefore, paragraph (e)(2) does not apply to items 1 and 2. As the fabric used to manufacturer items 1 and 2 are formed in more than one country, Section 102.21(c)(2) is inapplicable. When item 4 is constructed from fabrics formed in more than one country, Section 102.21(c)(2) is inapplicable. However, if both th

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, “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, “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,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 requirements6301 – 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 countr