CLA-2 RR:TC:TE 959525 RH
Mr. Stephen W. Marlow
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919
RE: Classification and country of origin determination for
eyeglass cleaning cloth and vinyl
carrying case; heading 4202; heading 6307; Section 102.21;
Section 102.11; NAFTA; Article 509; tariff shift
Dear Mr. Marlow:
This is in reply to your letter of July 12, 1996, on behalf of
your client, Itochu Canada Limited, requesting a classification
ruling and country of origin verification on man-made fabric
cleaning cloths for eyeglass lenses which are packaged in vinyl
cases.
You provided samples for our consideration.
FACTS:
Your client, a Canadian business, imports textile material in
rolls from Japan to make fabric cleaning cloths which are
packaged in vinyl cases. The textile is a multi-filament
circular knit, consisting of 50% nylon and 50% polyester. The
vinyl is imported from the United States. The imported materials
are manufactured in seven steps in Canada, which you describe as
follows:
1. Imprint the textile using sublimation method;
2. Rolls are layered and cut into small squares;
3. All sides are hemmed and a satin label with
country of origin and composition of the textile
is attached;
4. Vinyl cases are layered and slit;
We take 54 inch vinyl that we slit into 5 sections in
order to produce 11 inch wide rolls. We then insert in an
automatic feeder to weld by high frequency the vinyl to
another vinyl in order to have a cut and sealed piece
that we detach from the surrounding surplus, we then hot
stamp the trade mark and the country of origin i.e. made
in [c]anada [sic].
5. Cases are heat sealed and printed; - 2 -
6. Cloth is pleated and inserted in individual case
holder together with an information sheet;
7. Cases are packaged in a carton display box.
You claim that the merchandise is classifiable under subheading
6307.10.2030 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), and that the country of origin is
Japan.
ISSUES:
What are the classification and country of origin of the above
merchandise?
LAW AND ANALYSIS:
Classification
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. In the event
that the goods cannot be classified solely on the basis of GRI 1,
and if the headings and legal notes do not otherwise require, the
remaining GRIs are then applied.
The Explanatory Notes (ENs) to the Harmonized Commodity
Description and Coding System, which represent the official
interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.
The merchandise in question consists of two components, a
cleaning cloth and a vinyl carrying case. The vinyl case is
classifiable in heading 4202, HTSUSA, which provides, in part,
for "[t]runks, suitcases, vanity cases . . . spectacle cases,
binocular cases, camera cases . . . and similar containers . . .
of leather or of composition leather, of sheeting of plastics, of
textile materials, of vulcanized fiber or of paperboard, or
wholly or mainly covered with such materials or with paper."
The cleaning cloth, on the other hand, is classifiable in heading
6307, HTSUSA. That heading covers other made up textile
articles, including floorcloths, dishcloths, dusters and similar
cleaning cloths of subheading 6307.10.
- 3 -
Since the two components are classifiable under different
headings, GRI 1 is not applicable. GRI 2(a) is also not
applicable. GRI 2(b) states that goods consisting of more than
one material, as in this case, are to be classified according to
GRI 3. GRI 3(a) states that the heading which provides the most
specific description is to be preferred to one that is more
general. However, when two headings each refer to part only of
the materials or substances contained in mixed or composite goods
or to the items in a set put up for retail sale, the headings are
to be regarded as equally specific.
GRI 3(b) states:
Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
The EN to GRI 3(b) provides in pertinent part that:
For the purpose of this Rule, composite goods made up
of different components shall be taken to mean not only
those in which the components are attached to each
other to form a practically inseparable whole but also
those with separable components, provided these
components are adapted one to the other and are
mutually complementary and that together they form a
whole which would not normally be offered for sale in
separate parts.
Customs has ruled that a carrying bag and its contents may be
classified as composite goods, with the essential character
imparted by the contents. Headquarters Ruling Letter (HQ)
956661, dated October 7, 1994 (pouch classified with hand held
glass mirror); HQ 088155, dated February 14, 1991 (pouch
classified with spectacle device with magnifying lens); HQ
955787, dated April 26, 1994 (carrying bag classified with boxer
shorts); HQ 087280, dated July 16, 1990 (carrying bag classified
with ponchos); HQ 086343, dated July 16, 1990 (carrying bag
classified with windbreaker); HQ 086344, dated July 5, 1990
(carrying bag classified with coveralls).
In this case, the cleaning cloth and carrying case satisfy the
description of a composite good. They are separable components
which are mutually complementary to each other and form a whole.
The cloth is used to remove dirt and oily smudges from eyeglass
lenses and the vinyl case is used to carry and store the cloth
and keep it clean. Moreover, the components would not generally
be sold separately.
- 4 -
Pursuant to GRI 3(b), we find that the essential character in
this case is clearly the cleaning cloth, the use of which to
clean eyeglass lenses is the primary characteristic of the
composite good. Thus, we agree with you that the cleaning cloth
and vinyl carrying case are classifiable under subheading
6307.10.2030, HTSUSA.
Country of Origin
On December 8, 1994, the President signed into law the Uruguay
Round Agreements Act. Section 334 of that Act provides new rules
of origin for textiles and apparel entered, or withdrawn from
warehouse, for consumption, on and after July 1, 1996. On
September 5, 1995, Customs published Section 102.21, Customs
Regulations, in the Federal Register, implementing Section 334
(60 FR 46188). Thus, effective July 1, 1996, the country of
origin of a textile or apparel product shall be determined by
sequential application of the general rules set forth in
paragraphs (c)(1) through (5) of Section 102.21.
As a composite good classified in heading 6307, the cleaning
cloth and vinyl carrying case fall within the scope of Section
102.21. Paragraph (c)(1) states that "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 that "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."
Paragraph (e) states that "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":
6307.10 The country of origin of a good classifiable under
heading 6307.10 is the country, territory, or insular
possession in which the fabric comprising the
good was formed by a fabric-making process.
You state that the fabric imported into Canada was "manufactured"
in Japan, which is compatible with the above rule. Hence, the
country of origin will be Japan.
- 5 -
HOLDING:
The cleaning cloth and vinyl carrying case are classifiable under
subheading 6307.10.2030, HTSUSA. They are dutiable at the rate
of 9.5 percent ad valorem. The country of origin is Japan.
The holding set forth above applies only to the specific factual
situation and merchandise identified in the ruling request. This
position is clearly set forth in section 19 C.F.R. 177.9(b)(1).
This section states that a ruling letter is issued on the
assumption that all of the information furnished in the ruling
letter, either directly, by reference, or by implication, is
accurate and complete in every material respect.
Should it be subsequently determined that the information
furnished is not complete and does not comply with 19 C.F.R.
177.9(b)(1), the ruling will be subject to modification or
revocation. In the event there is a change in the facts
previously furnished, this may affect the determination of
country of origin. Accordingly, if there is any change in the
facts submitted to Customs, it is recommended that a new ruling
request be submitted in accordance with 19 C.F.R. 177.2.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division