CLA-2 RR:TC:TE 959039 CAB
Mr. Josefa M. Dizon
Embassy of the Philippines
Office of the Commercial Counselor
1600 Massachusetts Avenue, N.W.
Washington, D.C. 20036
RE: Country of origin of a dust ruffle; Section 102.21, Customs
Regulations
Dear Mr. Dizon:
This is in response to your inquiry of March 11, 1996,
requesting a country of origin ruling for a dust ruffle. A
sample was submitted for examination.
FACTS:
The merchandise at issue is a dust ruffle. The top portion
of the dust ruffle is made of fabric woven in Indonesia. Lace
sourced from Singapore is attached to the bottom portion of the
dust ruffle and ribbon from the United States is inserted through
the lace. All of the manufacturing operations required to
produce the finished dust ruffle are done in the Philippines.
ISSUE:
What is the country of origin of the subject merchandise?
LAW AND ANALYSIS:
Pursuant to Section 334 of the Uruguay Round Agreements
Act, new rules of origin will be effective for textile products
entered, or withdrawn from warehouse, for consumption on or after
July 1, 1996. These rules were published in the Federal
Register, 60 Fed. Reg. 46188 (September 5, 1995). Section
102.21, Customs Regulations (19 CFR Section 102.21), sets forth
the general rules to determine country of origin. Thus, the
country of origin of a textile product will be determined by a
hierarchy of rules set forth in paragraphs (c)(1) through (c)(5)
of Section 102.21. Section 102.21(c)(1) sets forth the general
rule for determining the country of origin of a textile or
apparel product in which the good was wholly obtained or
produced.
Section 102.21(c)(2) provides for instances where the
country of origin of a textile or apparel product cannot be
determined under Section 102.21(c)(1).
Section 102.21(c)(2) provides, in pertinent part:
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.
Section 102.21(e) provides, in pertinent part:
Specific rules by tariff classification. 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
In this case, the finished dust ruffle is made up of fabric
from Indonesia, laced sourced from Singapore, and ribbon from the
United States, therefore, it is not wholly obtained or produced
in a single country in accordance with Section 102.21(c)(1).
Thus, we must apply Section 102.21(c)(2) which is cited above.
In this instance, all processing required to produce a
finished dust ruffle using lace from Singapore, fabric from
Indonesia, and ribbon from the United States is completed in the
Philippines. The finished dust ruffle is classifiable under
Heading 6303 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). All of the foreign components
incorporated into the finished dust ruffle undergo a change in
tariff classification. The ribbon and lace are produced in the
United States and Singapore, respectively, and as these
components are considered trim or minor embellishments, the
country where they are sourced would not confer country of
origin. The fabric that is utilized to make up the major
components of the dust ruffle, the top sheet and the ruffle
component, is woven in Indonesia. Since the fabric of the major
components of the dust ruffle is formed by a fabric-making
process, i.e. weaving, in Indonesia,
in accordance with Section 102.21(e), the country of origin of
the subject dust ruffle is Indonesia.
HOLDING:
The country of origin of the dust ruffle is Indonesia.
This ruling is issued pursuant to the provisions of Part 177
Customs Regulations (19 CFR Part 177). If the specific factual
situation is not as described above, this ruling may not be
valid. In such an event, it is recommended that a new ruling
request be submitted.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division