CLA-2 RR:TC:TE 959608 CAB
6206.10.0040
Mr. Donald B. McGinness, Jr.
Silk Road Ltd.
P.O. Box 290
Augusta, Kansas 67010
RE: Country of origin and Classification of scarves, ties, and a
shirt; Section 102.21(c)(2); Section 102.21(c)(5), Customs
Regulations
Dear Mr. McGinness:
This is in response to your inquiry of August 5, 1996,
requesting a country of origin determination for various textile
articles pursuant to Section 102.21, Customs Regulations.
Samples were submitted for examination.
FACTS:
The articles at issue are a printed silk tie, woven yarn
dyed silk tie, a printed scarf, a women's silk shirt, and
wool/silk scarf. The manufacturing process for the subject
articles is as follows:
Printed Silk Tie
1. Woven off-white in color raw silk material is produced
in China. This material is imported
in
bolts
to a
company in
Italy
called
Incomo.
Incomo
further
processes
the
fabric in
Italy.
This
processing
in
Italy
includes
mixing dye
colors and
loading
the
fabric
onto
a
silk
screening
press
where
it is
printed
with
a
design.
The
printed
fabric is
then
cleaned
and
cut.
Lining
material
(from
China) for
the
tie
is
cut.
The
lining and
material
are
then
combined
to
construct
a tie
and a
batting-type
material
of
Italian
origin is
inserted
inside the
tie
for
firmness.
Labels are
then
sewn
on
the
back
of
the
tie.
Dyed Silk Tie
2. Incomo imports the raw silk in thread/yarn form from
China. Incomo then mixes the dye colors and dyes the
thread. Once the threads are
dyed, silk material is then
woven. The woven fabric is then cut to pattern for a
tie. The lining from China is attached and the Italian
batting is inserted. Labels are sewn onto the finished
tie.
Silk Shirt
3. Woven off-white in color raw silk material is produced
in China. This material is imported
in
bolts
to
Italy
where
it is
dyed
and
loaded
onto
a
silk
screening
press
where
it is
printed
with
a
design.
The
material
is
cut
into
garment
pieces and
fully
assembled
into
a
finished
shirt.
Wool/Silk Scarf
4. This scarf is a comprised of Italian wool and silk
material imported from China. The silk fabric is
designed and finished in
Italy. One side of the
scarf is wool and the
other side is silk.
Depending on the scarf,
the wool side may be a
solid color or a design
and the silk side may
also be a solid color or
a design. Solid silk
colors are either created
by taking the silk from
the bolts of off-white
already woven silk
material imported from
China and dyeing the silk
in Italy, or raw silk
thread/yarn from China is
dyed, then woven into the
silk material. For the
patterned silk material,
the fabric is screen
printed. The fabric is
cleaned and cut. The
silk and wool fabric are
sewn together. The edges
are finished and the
labels are attached.
Printed Scarf
5. Woven off-white in color raw silk material is produced
in China. This material is imported in bolts to
Italy where it is
dyed and loaded onto
a silk screening
press where it is
printed with a
design. The
material is cleaned,
heated, and then cut
into the dimensions
of the desired
scarf. The edging
and corners of the
cut scarf are then
hand-sewn and
machine-sewn to
produce the finished
scarf. The labels
are then attached.
ISSUES:
I. What is the country of origin of the subject merchandise?
II. What is the proper tariff classification for the subject
merchandise under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
LAW AND ANALYSIS:
TARIFF CLASSIFICATION
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Merchandise that cannot be classified in accordance with GRI 1 is
to be classified in accordance with subsequent GRI's taken in
order
Heading 6215, HTSUSA, is the provision for ties, bow ties
and cravats. As the subject printed ties fit squarely within
this heading, they are classifiable under Heading 6215, HTSUSA.
Heading 6214, HTSUSA, is the provision for shawls, scarves,
mufflers, mantillas, veils and the like. Heading 6206, HTSUSA,
is the provision for women's or girls' blouses, shirts and shirt-blouses. The women's shirt at issue is specifically provided for
under Heading 6206, HTSUSA, and is thus, properly classifiable
under this heading. As the subject scarves are specifically
provided for under Heading 6214, HTSUSA, they are classifiable
under Heading 6214, HTSUSA. The scarf comprised of wool and silk
material is potentially classifiable in subheading 6214.10.1000,
HTSUSA, which provides for a scarf containing 70 percent or more
by weight of silk or silk waste or subheading 6214.20.0000,
HTSUSA, which provides for a scarf of wool or fine animal hair.
In this case, the wool and silk scarf is reversible with neither
of the materials being more important than the other. Thus,
Customs will classify the wool and silk scarf based on the
subheading that appears last in the tariff. Accordingly, the
wool/silk reversible scarf is classifiable in subheading
6214.20.0000, HTSUSA.
Country Of Origin
Pursuant to Section 334 of the Uruguay Round Agreements Act
(codified at 19 USC Section 3592), new rules of origin were
effective for 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 will be 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
when the good is wholly obtained or produced in a single country,
territory, or insular possession. As the subject fabric 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.
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:"
6201-6208 If the good consists of two or more component
parts, a change to an assembled good of
heading 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.
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.
6215-6217 (1) If the good consists of two or more
component parts, a change to an assembled
good of heading 6215 through 6217 from
unassembled components, provided that the
change is the result of the good being wholly
assembled in a single country, territory, or
insular possession.
The subject women's shirt is classifiable under Heading
6206, HTSUSA. The ties are classifiable under Heading 6215,
HTSUSA. The scarves are classifiable under Heading 6214, HTSUSA.
Pursuant to the applicable provision of Section 102.21(e), the
country of origin of the subject shirt and ties is Italy, the
country where they were wholly assembled; The country of origin
of the printed scarf comprised solely of fabric from China, is
China, as this is the country where the fabric was formed by a
fabric-making process. In the case of the solid silk color scarf
where raw silk thread/yarn from China is dyed and then woven into
fabric, the fabric is of Italian origin. Thus, when sewing
Italian silk fabric with Italian wool fabric to produce the
finished scarf, the applicable tariff shift requirement is met.
Therefore, in accordance with the applicable provision of Section
102.21(c)(2) and Section 102.21(e), the country of origin of this
particular wool/silk scarf is Italy.
In the case of the scarf comprised of wool material from
Italy and silk fabric woven in China, Section 102.21(c)(2) is
inapplicable since the fabrics comprising the scarf are not from
a single country.
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.
The subject scarf which is classifiable in Heading 6214,
HTSUSA, has been wholly assembled in Italy 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 and no one
fabric is more important than the other in this instance, 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 wool and silk scarf is Italy, as this is the last country
where an important manufacturing or assembly operation occurs.
With respect to your request as to advice on the country of
origin labeling requirements for the subject merchandise, Customs
recently ruled in Headquarters Ruling Letter (HRL) 559625, dated
January 19, 1996, that the origin rules set forth in Section 334
of the URAA govern the labeling requirements of textile and
apparel products for purposes of the country of origin marking
requirements of 19 U.S.C. 1304. Therefore, the shirt, ties, and
wool/ silk scarf may be marked "Made in Italy".
In regard to the printed scarf composed solely of fabric
from China, the proposed marking "Designed and Handcrafted in
Italy From the Finest Silk Made in China" or "Designed and
Manufactured in Italy Using the Finest Chinese Silk" would not be
acceptable under 19 U.S.C. 1304 as the words "Handcrafted in
Italy" and "Manufactured in Italy" erroneously indicate that the
country of origin of the scarf is Italy. If you wish to include
on the label a reference to the processing performed in Italy, it
would be acceptable to mark the scarf in a manner such as "Made
in China, Dyed, Printed and Cut in Italy" or "Made in China,
Designed in Italy". See Section 134.46, Customs Regulations (19
CFR 134.46) (copy enclosed).
HOLDING:
The printed scarf is classifiable in subheading
6214.10.1000, HTSUSA, which provides for scarves of silk;
containing 70 percent or more by weight of silk or silk waste.
The applicable rate of duty is 5.1 percent ad valorem and there
is no applicable textile restraint category. The wool/silk scarf
is classifiable in subheading 6214.20.0000, HTSUSA, which
provides for scarves of wool. The applicable rate of duty is 10.7
percent ad valorem and the textile restraint category is 459.
The ties are classifiable in subheading 6215.10.0025, HTSUSA,
which provides for ties containing 50 percent or more by weight
(including any linings and interlinings) of textile materials
other than silk or silk waste. The applicable rate of duty is
7.8 percent ad valorem and the textile restraint category is 659.
The shirt is classifiable in subheading 6206.10.0040, which
provides for women's blouses of silk or silk waste containing 70
percent or more by weight of silk or silk waste. The applicable
rate of duty is 7.4 percent ad valorem and the textile restraint
category is 741.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
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.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importing the merchandise to determine the current status of
any import restraints or requirements.
The country of origin of the subject shirt and ties is
Italy. The country of origin of the printed scarf comprised
solely of fabric from China, is China. The country of origin of
the wool and silk scarf is Italy.
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
Enclosure