CLA-2 RR:TC:TE 959435 CAB
Mark Zeitlin
S. Stern Custom Brokers, Inc.
One World Trade Center
Suite 3729
New York, NY 10048
RE: Country of origin determination for a reversible scarf;
Section 102.21, Customs Regulations
Dear Mr. Zeitlin:
This is in response to your inquiry of July 1, 1996,
requesting a country of origin ruling for a scarf on behalf of
Calvin Klein Industries. The country of origin determination is
pursuant to Section 102.21, Customs Regulations. A sample was
submitted for examination.
FACTS:
The scarf at issue is reversible with one side made up of
100 percent woven silk material and the other side constructed of
67 percent woven cotton/33 percent rayon material. The silk
fabric is woven in China while the cotton and rayon fabric is
woven in Italy. The fabric is then transported to Hong Kong
where it is assembled into a finished scarf.
ISSUE:
What is the country of origin for the subject scarf?
LAW AND ANALYSIS:
Pursuant to the Uruguay Round Agreements Act, new rules of
origin were effective to textile products entered, or withdrawn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 is 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 is wholly obtained or produced in a single
country, territory, or insular possession. As the subject
merchandise is not wholly obtained or produced in a single
country, territory, or insular possession, Section 102.21(c)(1)
is inapplicable.
Section 102.21(c)(2) provides for instances where the
country of origin of a textile or apparel product cannot be
determined under paragraph (c)(1) of this section. Section
102.21(c)(2) states:
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.
The scarf is classifiable under Heading 6214 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for, in pertinent part, scarves.
Section 102.21(e) states "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:"
6213-6214 The country of origin of a good classifiable
under heading 6213 through 6214 is the
country, territory, or insular possession in
which the fabric comprising the good was
formed by a fabric-making process.
In this instance, the subject scarf is comprised of fabric
from both Italy and China, therefore, the foreign material does
not meet the requirements of Section 102.21(e). Thus, Section
102.21(c)(2) is inapplicable.
Section 102.21(c)(3) provides, the following, in pertinent
part:
* * *
(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 assembled.
In this instance, the subject scarf which is classifiable in
Heading 6214, HTSUSA, has been wholly assembled in Hong Kong and
has not been knit to shape. In accordance with Section
102.21(c)(3)(ii), goods that are classifiable in Headings 6213
and 6214, HTSUSA, are excepted from the assembly rule and thus,
Section 102.21(c)(3) is inapplicable.
Section 102.21(c)(4) provides the first multi-country rule.
Section 102.21(c)(4), provides the following:
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 case, the scarf is composed of fabric woven in two
separate countries. As the manufacturing of the fabrics is the
most important process in the production of the scarf, a single
country of origin determination cannot be made based on Section
102.21(c)(4).
Section 102.21(c)(5) states the following:
Where the country of origin of a textile or apparel product
cannot be determined under paragraph (c)(1), (2), (3) or (4)
of this section, the country of origin of the good is the
last country, territory, or insular possession in which an
important assembly or manufacturing process occurred.
Thus, pursuant to Section 102.21(c)(5), the country of origin of
the subject scarf is Hong Kong, as this is the last country where
an important manufacturing operation occurs.
HOLDING:
Pursuant to Section 102.21(c)(5), Hong Kong is the country
of origin for the subject scarf.
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 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 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.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division