CLA-2-RR:NC:TA:N3:358 C87870
Mr. Patrick D. Gill
Rode & Qualey
295 Madison Avenue
New York, NY 10017
RE: Classification and country of origin determination for a
children's bathrobe; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Gill:
This is in reply to your letter dated May 15, 1998, on
behalf of your client, Hampton Industries, requesting a
classification and country of origin determination for a
children's bathrobe which will be imported into the United
States.
FACTS:
The subject merchandise consists of a children's hooded
poncho style bathrobe which is made from 100 percent cotton terry
woven fabric. The garment is created by making an opening in the
center of rectangular shaped fabric and attaching to the opening,
a self fabric hood with the embroidered and appliqued depiction
of one of six trademarked Looney Tunes cartoon characters. You
state that the identical article was classified as a bathrobe in
subheading 6208.91.1020, HTSUSA, in HRL 960541, dated December 7,
1997.
According to your submission, the manufacturing operations
for the children's poncho style bathrobe are as follows:
In Turkey the fabric will be cut into four component
parts, i.e. the towel which will form the body of the
poncho, the hood component, the component part which
will be attached to the front of the towel, and in the
case of the Tasmanian Devil, the component representing
the horn and hair. The appliques representing the
Looney Tunes TM characters will then be sewn to the
hood part in Turkey.
In Romania, an opening will be made in the center of
the towel, the hood component part will be sewn closed
and the hood will be sewn into the opening, the edges
around the opening in the towel will be finished by
sewing, the horns and hair will be sewn to the top of
the hood, the component part representing the front of
the Looney Tunes TM character will be sewn to the front
of the towel, and the edges of the towel which forms
the poncho will be turned down and sewn.
ISSUE:
What are the classification and country of origin of the
subject merchandise?
CLASSIFICATION:
The applicable subheading for the children's poncho style
bathrobe will be 6208.91.1020, which provides for women's or
girls' bathrobes, dressing gowns and similar articles, of cotton,
not knit, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The rate of duty will be 8.1 percent ad
valorem.
Cotton bathrobes fall within textile category designation
350. The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. 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.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act. Section 334 of that Act (codified
at 19 U.S.C. 3592) 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.
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 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 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":
HTSUS Tariff shift and/or other requirements
6201-6208 If the good consists of two or more component
parts, a change to an assembled good of 6201
through 6208 from unassembled components,
provided that the change is the result of
the good being wholly assembled in a single
country, territory, or insular possession.
As the bathrobe is assembled from two or more component
parts in a single country, that is, Romania, as per the terms of
the tariff shift requirement, country of origin is conferred in
Romania.
HOLDING:
The country of origin of the children's poncho style
bathrobe is Romania. Based upon international textile trade
agreements products of Romania are subject to quota and the
requirement of a visa.
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 CFR
177.9(b)(1). This sections states that a ruling letter, either
directly, by reference, or by implication, is accurate and
complete in every material respect.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177). Should it be
subsequently determined that the information furnished is not
complete and does not comply with 19 CFR 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 CFR 177.2.
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Bruce
Kirschner at 212-466-5865.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division