CLA 2-RR:NC:TA:352 H81279
Mr. Mark Haney
International Business & Economic Consultants
1317 F Street, Suite 300
Washington, DC 20004
RE: Classification and country of origin determination for two fabric woven in Tajikstan and finished in China; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Haney:
This is in reply to your letter dated May 16, 2001, on behalf of your client Kabool Ltd, requesting a classification and country of origin determination for two woven fabrics which will be imported into the United States.
FACTS:
The subject merchandise consists of two woven fabrics. The first, designated as style C-0138 (eggshell) is a dyed 2X1 twill woven fabric composed of 97% cotton and 3% spandex. It contains 42.9 warp ends per centimeter and 18.9 filling picks per centimeter. Weighing approximately 258.2 g/m2, this fabric will be imported in132 centimeter widths. The second fabric, designated as style C-0156 (flower print), is a printed plain woven fabric composed of 97% cotton and 3% spandex. It contains 54.7 warp ends per centimeter and 22.8 filling picks per centimeter. It is characterized by printed floral motif. Weighing 133 g/m2, this fabric will be imported in 132 centimeter widths. Based on the data submitted, the average yarn number for this fabric has been calculated to be 58 in the metric system.
The manufacturing operations for the dyed twill fabric designated as style C-0138 are as follows:
Fabric is woven in Tajikstan
Fabric is shipped to China where it is bleached, dyed and finished including drying.
The manufacturing operations for the printed plain woven fabric designated as style C-0156 are as follows:
Fabric is woven in Tajikstan
Fabric is shipped to China where it is bleached, printed, washed, and finished including tentering.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the dyed twill woven fabric designated as style C-0138 will be 5209.32.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, dyed, 3-thread or 4-thread twill, including cross twill, not napped. The rate of duty will be 8.6 percent ad valorem.
The applicable subheading for the printed plain woven fabric designated as style C-0156 will be 5208.52.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, printed, plain weave, weighing more than 100 g/m2, other, of numbers 43 to 68, poplin or broadcloth. The rate of duty will be 11.4 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. Section 405 of the Trade and Development Act of 2000 clarified Section 334 of the Uruguay Round Agreements Act. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Section 102.21 was modified to reflect the clarification of Section 334 made by Section 405 of the Trade and Development Act of 2000 in the Federal Register of May 1 2001 Volume 66, No. 84. Thus, effective July 1, 1996, and as amended by the interim regulations effective May 1, 2001, 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)(1) of this section:"
Paragraph (e)(1) 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
5208-5212 (1) A change from greige fabric of heading 5208 through 5212 to finished fabric of heading 5208 through 5212 by both dyeing and printing when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing; or
(2) If the country of origin cannot be determined under (1) above, a change to heading 5208 through 5212 from any other heading outside the group, provided that the change is a result of a fabric making process.
As the both fabric were formed by a fabric forming process in a single country, that is, Tajikstan and neither fabric is both dyed and printed in China, as per the terms of the tariff shift requirement, country of origin is conferred in Tajikstan.
HOLDING:
The country of origin of the two woven fabrics is Tajikstan.
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 section 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 Alan Tytelman at 212-637-7092.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division