HQ 959820
October 25. 1996
CLA-2 RR:TC:TE 959820 jb
Jesus L. San Pascual
Chung Nan Textile (Phils.) Corp.
Bldg. 187, Gridley SRF Compound
Subic Bay Freeport Zone
Philippines
RE: Country of origin determination for fabric; 19 CFR
102.21(c)(2); tariff shift
Dear Mr. Pascual:
This is in reply to your letter, dated September 20, 1996,
requesting a country of origin determination for certain fabric
which will be imported into the United States.
FACTS:
You state that the raw material for the fabric is either
cotton, rayon or polyester yarn sourced from either Pakistan,
Taiwan, Indonesia or the Philippines.
The manufacturing operations are as follows:
PAKISTAN or TAIWAN or INDONESIA or PHILIPPINES
- yarn is sourced.
PHILIPPINES
- unbleached greige fabric is woven.
TAIWAN
- dyeing;
- printing.
ISSUE:
What is the country of origin of the subject merchandise?
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apparel entered, or withdrawn from warehouse, for consumption, on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
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".
Paragraph (e) 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:"
5208-5212 A change to heading 5208 through 5212 from
any heading outside that group provided that
the change is the result of a fabric-making process.
5407-5408 A change to heading 5407 through 5408 from
any heading outside that group, provided that
the change is the result of a fabric-making process.
5512-5516 A change to heading 5512 through 5516 from
any heading outside that group, provided that
the change is the result of a fabric-making process.
The subject merchandise is classifiable in either headings
5208 through 5212, Harmonized Tariff Schedule of the United
States (HTSUS), for the cotton fabric, or headings 5407 through
5408, HTSUS, for the rayon and polyester fabrics, or headings
5512 through 5516, HTSUS, depending on whether the woven fabrics
are of staple or filament yarns. As the fabric making process
for all of the subject merchandise occurs in a single country,
that is, the Philippines, country of origin is conferred in the
Philippines.
HOLDING:
The country of origin of the subject woven fabric is the
Philippines.
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