CLA-2 RR:TC:TE 959901 jb
Jenny Gilles
Babykins Products [1992] Limited
8171 Seafair Drive
Richmond, British Columbia V7C1X3
RE: Country of origin determination for infant diaper cover and
infant diaper and diaper cover in one; 19 CFR 102.21(c)(2);
tariff shift
Dear Ms. Gilles:
This is in reply to your letter dated September 25, 1996,
requesting a country of origin determination for an infant diaper
cover and infant diaper and diaper cover in one. Samples were
submitted to this office for examination.
FACTS:
The submitted merchandise consists of a diaper cover,
referenced style number 87500, and an infant diaper cover and
diaper in one, referenced style number 99830. The manufacturing
processes are as follows:
Infant Diaper Cover
TAIWAN
- nylon fabric is formed.
CANADA
- nylon fabric is coated;
- lycra for binding is sourced;
- hook and loop type fasteners are sourced;
- nylon fabric is cut into component pieces;
- sewing into completed article.
Infant Diaper Cover and Diaper in One
HOLLAND
- polyester fabric for outershell is formed.
CHINA
- cotton fabric for innershell is formed.
CANADA
- polyester fabric for the insert, between the outershell
and innershell, is formed;
- polyester fabric for outershell is coated;
- lycra for binding is sourced;
- snaps are sourced;
- fabrics are cut into component pieces;
- sewing into completed article.
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apparel entered, or withdrawn from warehouse, for consumption, on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 of
the 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:"
6209.20.5045-6209.90.9000 If the good consists of
two or more component parts, a change
to an assembled good of subheading 6209.20.5045 through 6209.90.9000 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 infant diaper cover is classified in subheading
6209.30.3040, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The infant diaper cover and diaper in one
is a composite good comprised of three different fabrics.
General Rule of Interpretation (GRI) 3 states that when goods are
classifiable under two or more headings, and the headings are
regarded as equally specific because they refer to part only of
the materials contained in a mixed or composite good, then
classification shall be as follows:
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they
consisted of the material or component which gives them
their essential character, insofar as this criterion is
applicable.
The essential character of the subject diaper cover and diaper in
one is imparted by the polyester insert as this is the fabric
which provides the absorbancy. Accordingly, the infant diaper
cover and diaper in one, is similarly classified in subheading
6209.30.3040, HTSUSA. It thus follows that for both the diaper
cover and diaper cover and diaper in one, as the merchandise is
wholly assembled in a single country, Canada, the country of
origin is Canada.
HOLDING:
The country of origin of the subject infant diaper cover,
referenced style number 87500, and infant diaper cover and diaper
in one, referenced style number 99830, is Canada.
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 sections states that a 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