N338843

N338843 March 27, 2024 OT:RR:NC:N2:349 CATEGORY: Classification, Origin, Marking Ms. Rebecca Cheung-Tran Macy's Merchandising Group 11 Penn Plaza New York, NY 10001 RE: Classification, country of origin and marking determination for duvet cover and pillow sham sets; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 134.46 Dear Ms. Cheung-Tran: This is in reply to your letter dated March 7, 2024 requesting a classification, country of origin and marking determination for two duvet (or comforter) cover sets, which will be imported into the United States. Samples were submitted and will be retained by this office for training purposes. FACTS: The “Border Garden Comforter Cover Set” consists of a duvet cover and two pillow shams. Each item in the set is made from a 100 percent cotton woven fabric that is printed but not napped. The fabric undergoes the following additional finishing operations: desizing, scouring, singeing, bleaching, mercerizing, drying, washing, mechanical and chemical finishing and shrinking. You state the duvet cover will have an envelope closure with buttons along the bottom edge; however, there are no buttons on the sample provided. The two pillow shams will have an envelope side closure. All sewn seams have a knife edge. The duvet cover and pillow shams contain no embroidery, lace, braid, edging, trimming, piping or applique work. The “TC215 Solid TOB Set” consists of a duvet cover and two pillow shams. Each item in the set is made from 100 percent cotton woven fabric that is neither printed nor napped. The fabric undergoes the following additional finishing operations: desizing, scouring, singing, bleaching, mercerizing, drying, washing, mechanical and chemical finishing and shrinking. The duvet cover has an envelope closure with buttons along the bottom edge and features a knife edge on the top and side edges. The two pillow shams have an envelope top closure with buttons. The pillow shams have a sewn-on 6/8” wide self-fabric flange along the four sides creating a picture frame effect. Both the duvet cover and pillow shams include a repeating embroidery pattern which results in a repeating quatrefoil outline formed from an overlapping shape that is rounded on two opposing sides and has outward points on two opposing sides. The manufacturing operations for the “Border Garden Comforter Cover Set” are as follows: Pakistan 100 percent cotton greige fabric is woven. Greige fabric is shipped to China. China Woven fabric is printed. Fabric finishing operations are performed. Fabric is cut and sewn into a duvet cover and non-quilted pillow shams. Finished good is packaged and shipped to the United States. The manufacturing operations for the “TC215 Solid TOB Set” are as follows: Pakistan 100 percent cotton greige fabric is woven. Greige fabric is shipped to China. China Woven fabric is dyed. Fabric finishing operations are performed. Fabric is cut into panels. Fabric is embroidered. Fabric is sewn into duvet cover and non-quilted pillow shams. Finished good is packaged and shipped to the United States. ISSUE: What are the classification and country of origin of the subject merchandise and is the proposed marking, “Product of Pakistan, Cut and Sewn in China,” “Made in Pakistan, Finished in China,” or “Made in Pakistan, Further Processed in China” acceptable under the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304). CLASSIFICATION: 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 duvet cover and pillow shams meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. The duvet cover is classifiable under heading 6302, Harmonized Tariff Schedule of the United States (HTSUS), and the pillow shams are classifiable under heading 6304, HTSUS. They are put up together to furnish a bed and they are packaged for sale directly to users without repacking. In our opinion, the duvet cover imparts the essential character of the set. The applicable subheading for the “Border Garden Comforter Cover Set” will be 6302.21.9050, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of cotton: Other: Not napped: Other.” The general rate of duty will be 6.7 percent ad valorem. The applicable subheading for the “TC215 Solid TOB Set” will be 6302.31.5050, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Containing any embroidery, lace, braid, edging, trimming, piping or applique work: Not napped: Other.” The general rate of duty will be 20.9 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 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 CFR 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.   Subheadings 6302.21 and 6302.31, HTSUS, are not included in the paragraph (e)(2) exception to the above tariff shift rule. Therefore, as the fabrics comprising the sets are formed in a single country, that is, Pakistan, country of origin is conferred in Pakistan. MARKING - LAW AND ANALYSIS The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless excepted, every ar

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 CFR 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 requirements6301-6306Except 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