CLA-2-RR:NC:TA:350 D85928
Mr. Thomas A. Penksa
PBB Global Logistics
434 Delaware Avenue
Buffalo, NY 14202
RE: Classification and country of origin determination for three textile fabrics for use in the manufacture of roller shades, from the United Kingdom; 19 C.F.R. §102.21(c)(4).
Dear Mr. Penksa:
This is in reply to your letter dated December 11, 1998, on behalf of Louver-Lite (Canada) Limited, requesting a classification and country of origin determination for three textile fabrics which have been treated with a water based vinyl emulsion for importation into the United States.
FACTS:
You submitted samples of three representative fabrics depicting such fabrics before and after being treated with what you describe as a water based vinyl emulsion (likely a polyvinyl chloride plastics material). The three materials are identified as Virginia, Laura SPC and Strand SPC. All of these base fabrics were produced in either the United Kingdom or Italy and afterward were sent to the United Kingdom for any printing, dying, coating, trimming and/or slitting. You write that all three materials will be imported in 72 inch wide widths. The chart that follows illustrates the status of each individual style:
Fabric Name Base Cloth Final Cloth Textured Yarns
Virginia Italy U.K. Yes
Laura SPC U.K. U.K. No
Strand SPC Italy U.K. Yes
The first item, Virginia, consists of a woven fabric (5 x 1 satin weave) composed of 100% polyester man-made fiber filament yarns (textured). This material has been dyed and printed with a floral design before being coated on the opposite surface with a white pigmented polyvinyl chloride based plastics material which partially obscures the underlying yarns and, thereby, is in a sufficient amount to be considered visible to the naked eye. You provided the following technical specifications for this material:
Thread Count: Warp: 88 ends/cm
Weft: 25 picks/cm
Wt. of Base Fabric: 120g/m²
Coating Wt.: 40g/m²
Total Wt.: 160g/m²
The second item, style Laura, is a woven fabric (5 x 1 Satin weave) composed of 100% polyester man-made fiber filament yarns. This material has been dyed and printed with a floral design and has been coated with a polyvinyl chloride based plastics material which is apparent on the printed side. You provided the following technical specifications for this material.
Thread Count: Warp: 57 ends/cm Weft: 24.4 picks/cm
Wt. Of Base Fabric: 190g/m²
Coating Wt.: 70g/m²
Total Wt.: 260g/m²
The third and final item, style Strand SPC, consists of a woven fabric (5 x 1 Satin weave) composed of 100% polyester man-made fiber filament yarns (textured). This material has been dyed and printed on one side before being coated on the opposite surface with a white pigmented polyvinyl chloride based plastics material which partially obscures the underlying yarns and, thereby, is in a sufficient amount to be considered visible to the naked eye. You provided the following technical specifications for this material
Warp: 88 end/cm Yarn count: Wp/78DTex
Weft: 25 picks/cm We/167DTex
Wt. Of Base Fabric: 120g/m²
Coating Wt.: 40g/m²
Total Weight: 160g/m²
The plastics application to all the qualities adds a degree of stiffness to the materials and is in a sufficient amount to be considered visible to the naked eye for each style.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for all three styles will be 5903.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, not over 70 percent by weight of rubber or plastics. The duty rate is 8 percent ad valorem.
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." This criteria is not met for styles Virginia and Strand SPC because processing occurred in more than one country. Also, this note does not apply to Laura as we do not know the origin of yarns to produce the fabric.
With respect to all three styles, 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
5901-5903 A change to heading 5901 through 5903 from any other heading, ... except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5803, 5806, 5808 and 6002 and provided the change is the result of a fabric.
making process.
A fabric making process is defined in Section 102.21(b)(2) as any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twin, cordage, rope or fabric strips and results in a textile fabric. The change to headings 5901-5903 was not the result of a fabric making process and styles Virginia, Laura SPC and Strand SPC only underwent a coating operation and some other minor operations in the United Kingdom. Also, all three styles, thereby, did not meet the tariff shift requirement.
With regard to style Laura SPC.
The pertinent parts of paragraph (c)(3) reads, i.e., specifically (c)(3)(ii) ...” if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled. Rule (6) to Section 102.21 states that “the term wholly assembled means when used with reference to a good that there must be at least two components which preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession.” Minor attachments and minor embellishments may be disregarded.
Accordingly, it is the U.K. where both the warp and weft yarns were combined to form the finished product. Therefore, the U.K. would be the country of origin for style Laura SPC.
With regard to styles Virginia and Strand SPC, Section 102.21(c)(3) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":
(I) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or
(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.
As the subject merchandise is neither knit, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable.
We, therefore, turn to Section 102.21 (c)(4) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred.”
In this scenario, it is the weaving of the respective cloth that is the most important manufacturing process, therefore, the country of origin of styles Virginia and Strand SPC would be Italy.
HOLDING:
The country of origin for style Virginia and Strand SPC is Italy while the country of origin for Laura SPC is the U.K.
The holdings set forth above apply 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 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 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.
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 George Barth at 212-466-5884.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division