CLA-2 CO:R:C:G 085893 CMR
Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: Country of origin of certain scarves
Dear Ms. Williams:
This ruling is in response to your letter of October 27, 1990,
on behalf of your client, Zandraz Accessoires Canada Inc., requesting
a determination of the country of origin of certain scarves. A
sample scarf has been submitted for our review.
FACTS:
The submitted scarf is made in Canada of 100 percent woven rayon
fabric imported from India in bolts of 44" wide x 120 meters long.
In Canada, the imported fabric is cut to 20" x 72" lengths, sewn on
all four sides, labeled, ticketed, and prepacked for shipping. The
finished scarf submitted for our review measures approximately 68" x
16".
ISSUE:
Are the operations which will be performed in Canada sufficient
to establish the country of origin of the scarves as Canada?
LAW AND ANALYSIS:
For a textile product to be considered a product of a particular
country, it must have undergone its last substantial transformation
within that country. "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. (Emphasis
added). 19 CFR 12.130(b).
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The operations which occur in Canada are similar to those set
forth in your April 20, 1989, request on behalf of your client
Zandraz Accessoires regarding a country of origin determination of
certain rayon scarves. That request was answered in HRL 084272 of
August 18, 1989, which has been enclosed for your reference. There
appear to be only two minor differences between the operations set
forth in your April 20th letter and the operations set forth in your
October 27th letter.
In your April letter, the imported fabric was being shipped in
36" lengths and cut on only two sides; now, it is being shipped in
fabric bolts and cut on all four sides. In addition, in the April
letter, you stated the cost of the work performed in Canada
represented approximately 60 percent of the selling price of a scarf.
In your October letter, it is stated that the cost of the work
performed in Canada represents 75 percent of the selling price of a
scarf.
We remain of the opinion that the cutting and hemming operations
which take place in Canada are simple, not substantial, operations
which do not significantly change the essence of the article which in
this case is the fabric. The additional operations, labeling,
ticketing and prepackaging, are also considered simple operations.
We do not believe the country of origin of the scarves is changed
within the requirements of 19 CFR 12.130. The country of origin
remains India.
As to the classification of the submitted scarf. In HRL 084272,
we stated that since the article is somewhat larger than usual for a
scarf and is made of transparent fabric, it should be considered a
veil. Upon reconsideration, we believe the article is commercially
recognized and sold as a scarf and we will therefore consider it to
be a scarf of heading 6214, HTSUSA. In accordance with 19 CFR
177.9(d), HRL 084272 is hereby modified to reflect this change.
Whether the article is considered a scarf or veil makes no difference
in its classification since both are classified in the same
subheading.
HOLDING:
The country of origin for the submitted scarf is India. The
scarf is classifiable under the provision for shawls, scarves,
mufflers, mantillas, veils and the like, of artificial fibers, in
subheading 6214.40.0000, HTSUSA, textile category 659, dutiable at
10.6 percent ad valorem. This merchandise is presently subject to a
visa requirement and quota restraints based upon international
textile trade agreements.
The designated textile and apparel category may be subdivided
into parts. If so, the visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
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result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest 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
updated weekly and is available for inspection at your local Customs
office.
Due to the changeable nature of the statistical annotation (the
ninth and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins