HQ 083544

February 28, 1990

CLA-2 CO:R:C:G 083544 CC

CATEGORY: Classification

TARIFF NO.: 6302.91.0005, 6304.92.0000, 6307.10.2027

Mr. Andrew P. Vance

Barnes, Richardson & Colburn

475 Park Avenue South

New York, N.Y. 10016

RE: Classification, country of origin, and marking for a \"three-

piece kitchen set\"

Dear Mr. Vance:

This letter is in response to your inquiry of November 23,

1988, requesting country of origin, tariff classification, and

marking determinations for a \"three-piece kitchen set\" under the

Harmonized Tariff Schedule of the United States Annotated

(HTSUSA).

FACTS:

The sample at issue is composed of three items: a kitchen

towel, a dishcloth, and a potholder. The kitchen towel is made

of 100 percent cotton woven fabric, with a waffle-weave and three

stripes running through the pattern. It measures 25 inches by 16

inches. The dishcloth and potholder are made of the same

material as the kitchen towel. The dishcloth measures 12 inches

by 11 inches, and the potholder measures 6 3/4 inches by 6 3/4

inches. The potholder is made of two pieces of fabric sewn

together, with a strip of edging sewn on all sides.

The kitchen towel, dishcloth, and potholder each have an

attached label which contains the words \"Made in China.\" The

three articles are attached to a tag which contains the words

\"NEW YORK NY.\"

According to your submissions, unmarked fabric from China,

Taiwan, and other fabric producing countries will be imported

into the Philippines and will undergo the following production

processes: making of pre-production samples; making of paper

pattern; drawing of marker on the cutting table; laying and

cutting of fabric; sewing of towel, dishcloth and potholder;

ironing of towel, dishcloth, and potholder; packing, and

shipping.

ISSUE:

Is the merchandise at issue classifiable as a set?

What is the country of origin of the merchandise at issue?

Is the merchandise at issue properly marked?

LAW AND ANALYSIS:

Classification

Classification of merchandise under the HTSUSA is in

accordance with the General Rules of Interpretation (GRI \'s),

taken in order. GRI 1 provides that classification shall be

determined according to the terms of the headings and any

relative section or chapter notes.

Heading 6302, HTSUSA, provides for kitchen linen, among

other articles. According to the Explanatory Notes, the official

interpretation of the HTSUSA at the international level, articles

in Heading 6302 are usually made of cotton or flax, and include

kitchen linen such as tea towels and glass cloths. The kitchen

towel would be considered an article of kitchen linen and is

classifiable as such.

The Explanatory Notes to Heading 6302 state that articles

such as floor cloths, dishcloths, scouring cloths, dusters and

similar cleaning cloths, generally made of coarse, thick

material, are not regarded as falling within the description of

kitchen linen and are excluded form Heading 6302; instead, such

items are classifiable in Heading 6307, HTSUSA. Thus the

dishcloth is classifiable in Heading 6307.

HRL 084854, dated June 27, 1989, copy attached, found that a

potholder was not considered to be kitchen linen. Instead, it

was classifiable in Heading 6304, HTSUSA, which provides for

other furnishing articles. Thus, the potholder at issue is

classifiable in Heading 6304.

GRI 3 deals with the classification of goods put up in sets

for retail sale. According to the Explanatory Notes, \"goods put

up in sets for retail sale\" refers to 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.

HRL 081314, dated May 18, 1989, copy attached, found that

merchandise consisting of kitchen towels, dishcloths, and

potholders was not classifiable as a set since it did not

consist of products or articles put up together to meet a

particular need or carry out a specific activity. Thus, the

merchandise at issue is not classifiable as a set.

Country of Origin

Under Section 12.130 of the Customs Regulations (19 CFR

12.130), textile or textile products which consist of materials

produced or derived from, or processed in, more than one foreign

territory or country shall be a product of that foreign territory

or country where it last underwent a substantial transformation.

A textile or textile product will be considered to have undergone

a substantial transformation if it has been transformed by means

of substantial manufacturing or processing operations into a new

and different article of commerce.

Section 12.130(d) of the Customs Regulations sets forth

criteria in determining whether a substantial transformation of a

textile product has taken place. This regulation states that

these criteria are not exhaustive; one or any combination of

criteria may be determinative, and additional factors may be

considered.

Section 12.130(d)(2) of the regulations states that in

determining whether merchandise has been subjected to substantial

manufacturing or processing operations, the following factors

will be considered in each country: the physical change in the

material or article, the time involved in manufacturing or

processing operations, the complexity of the operations, the

level or degree of skill and/or technology required, and the

value added to the article.

Section 12.130(e)(2) of the regulations provides that an

article or material usually will not be considered to be a

product of a particular foreign territory or country by virtue of

merely having undergone the following:

\(ii\) cutting to length or width and hemming or

overlocking fabrics which are readily identifiable as

being intended for a particular commercial use.

You state that for any one, or any combination, of the

following reasons, 19 CFR 12.130(e)(2)(ii) is inapplicable to the

submitted merchandise: the fabric is not pre-marked, the fabric

is not intended for any particular commercial use, and most of

the fabric is cut to both length and width. In addition, you

believe that according to the criteria set forth in 19 CFR

12.130(d)(1) and 12.130(d)(2), each of the articles at issue has

been substantially transformed by the cutting and finishing

operations in the Philippines.

Even if 19 CFR 12.130(e)(2)(ii) is inapplicable, we would not

agree that either the kitchen towel or dishcloth has undergone a

substantial transformation in the Philippines. Applying the

criteria under 19 CFR 12.130, we do not believe that the

processes performed on these two articles in the Philippines are

substantial. For example, the complexity of the operations

performed on the kitchen towel and dishcloth and the level and

degree of skill needed to perform those operations are not

sufficient to be considered substantial manufacturing or

processing operations. In addition, there have been no other

factors presented to indicate that the processing operations

performed in the Philippines are substantial. Therefore, for the

kitchen towel and the dishcloth, the last substantial

transformation takes place where the fabric is made.

The processes performed on the potholder consist of cutting

two pieces of cloth from the fabric and sewing them together

with an edging. We believe that the operations performed on the

potholder in the Philippines are substantial. Therefore, the

last substantial transformation for the potholder takes place in

the Philippines.

Marking

Section 304 of the Tariff Act of 1930 as amended (19 U.S.C.

1304), requires that every article of foreign origin (or its

container) imported into the United States shall be marked in a

conspicuous place as legibly, indelibly, and permanently as the

nature of the article (or its container) will permit in such a

manner as to indicate to the ultimate purchaser the English name

of the country of origin of the article. Section 134.41(b),

Customs Regulations (19 CFR 134.41(b)), provides, in part, that

the ultimate purchaser in the U.S. must be able to find the

marking easily and read it without strain. We believe that the

submitted samples, which each have an attached label, meet the

above cited marking requirements when marked with the proper

country of origin.

Section 134.46, Customs Regulations (19 CFR 134.46), sets

forth special requirements that are applicable when the name of a

country or locality other than the country of origin appears on

the imported article. Specifically, 19 CFR 134.46 requires that

the name of the country of origin preceded by \"Made in,\" \"Product

of,\" or other words of similar meaning shall appear, legibly and

permanently, and in close proximity to such words and in at least

a comparable size.

The three articles are attached to a tag which contains the

words \"NEW YORK NY.\" Nowhere on the tag is the country of origin

of the kitchen towel, the dishcloth, and the potholder listed.

Therefore, the marking requirements of Section 134.46 of the

Customs Regulations have not been met.

HOLDING:

The kitchen towel is classified under subheading

6302.91.0005, HTSUSA, which provides for kitchen linen, other, of

cotton, of pile or tufted construction, towels, dish, textile

category 369, and dutiable at the rate of 10.5 percent ad

valorem.

The dishcloth is classified under subheading 6307.10.2027,

HTSUSA, which provides for other made up articles, other, dish

cloths, of cotton, textile category 369, and dutiable at the rate

of 10.5 percent ad valorem.

The potholder is classified under subheading 6304.92.0000,

HTSUSA, which provides for other furnishing articles, excluding

those of Heading 9404, other, not knitted or crocheted, of

cotton, textile category 369, and dutiable at the rate of 7.2

percent ad valorem.

The country of origin for the kitchen towel and the

dishcloth would be the fabric producing country. The country of

origin for the potholder would be the Philippines.

The labels attached to all three articles satisfy the

marking requirements of 19 CFR 134.41 when marked with the proper

country of origin. The tag does not meet the requirements of 19

CFR 134.46.

Due to the changeable nature of the statistical annotation

(the ninth and tenth digits of the classification) and the

restraint (quota/visa) categories applicable to textile

merchandise, you should contact your local Customs office prior

to importation of this merchandise to determine the current

status of any import restraints or requirements.

The designated textile and apparel category may be

subdivided into parts. If so, visa and quota requirements

applicable to the subject merchandise may be affected. Since

part categories are the result of international bilateral

agreements which are subject to frequent renegotiations and

changes, to obtain the most current information available, we

suggest that you check, close to the time of shipment, the Status

Report On Current Import Quotas (Restraint Levels), an internal

issuance of the U.S. Customs Service, which is available for

inspection at your local Customs office.

Sincerely,

John Durant, Director

Commercial Rulings Division

Enclosures