CLA-2 RR:TC:TE 959912 jb
Ralph Sheppard, Esq.
Meeks & Sheppard
330 Madison Avenue, 39th Floor
New York, NY 10017
RE: Country of origin determination for a comforter, dust ruffle
and pillow sham; 19 CFR 102.21(c)(5); last country in which an
important assembly or manufacturing process occurs
Dear Mr. Sheppard:
This is in reply to your letter dated June 17, 1996, on
behalf of your client, Beco Industries, Ltd., requesting a
country of origin determination for a comforter, dust ruffle and
pillow sham which will be imported into the United States.
Although no samples were submitted to this office for
examination, information regarding the manufacturing steps were
provided.
FACTS:
The manufacturing operations for the merchandise at issue
are as follows:
Comforter
SPAIN
- fabric for the top panel is woven, dyed and printed and
exported on rolls to Canada.
PAKISTAN
- fabric for the bottom panel is woven and dyed and exported
on rolls to Canada.
UNITED STATES
- 100 percent polyester fiber is formed for the batting.
CANADA
- fabric for top and bottom panels is cut on four sides to
appropriate size;
- panels are sewn together on three sides;
- batting is inserted and fourth side is sewn;
- quilting;
- inspecting, folding, packaging for export.
Dust Ruffle
PAKISTAN
- fabric for the ruffles is woven, dyed and printed and
exported on rolls to Canada.
UNITED STATES
- fabric for the platform is woven and dyed and exported on
rolls to Canada.
CANADA
- ruffle fabric rolls are slit into 15 inch rolls or strips;
- platform fabric is cut to size;
- ruffle fabric is hemmed and sewn to platform fabric on
three sides;
- fourth side is overlocked;
- inspecting, folding, packaging for export.
Pillow Sham
SPAIN
- fabric for the top panel is woven, dyed and printed and
exported on rolls to Canada.
PAKISTAN
- fabric for the bottom panel is woven and dyed and exported
on rolls to Canada.
CANADA
- fabric for the top and bottom panels is cut;
- top and bottom panels are sewn together, leaving an
opening for the pillow which will be inserted inside by the
purchaser of the sham;
- inspecting, folding, packaging for export.
ISSUE:
What is the country of origin of the submitted 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apparel entered, or withdrawn from warehouse, for consumption, on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":
6301-6306 The country of origin of a good classifiable under
heading 6301 through 6306 is the country,
territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
9404.90 The country of origin of a good classifiable under
subheading 9404.90 is the country, territory, or
insular possession in which the fabric comprising the good was formed by a fabric-making process.
The subject merchandise is classifiable as follows: the
comforter is classified in subheading 9404.90, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), the dust ruffle
is classified in heading 6303, HTSUS, and the pillow sham is
classified in heading 6304, HTSUS. As the comforter, dust ruffle
and pillow sham are comprised of fabric sourced in more than one
country, there is no single country in which the fabric was
formed. Accordingly, Section 102.21(c)(2) is not applicable to
this merchandise.
Paragraph (c)(3) states that, "Where the country of origin
of a textile or apparel product cannot be determined under
paragraph (c)(1) or (2) of this section":
(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 wholly assembled.
As the subject merchandise is not knit to shape and headings
6301 through 6306, HTSUS, and subheading 9404.90, HTSUSA, are
excepted by provision (ii), paragraph (c)(3) is inapplicable.
Paragraph (c)(4) states that, "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 the case of the subject merchandise the
most important manufacturing process occurs at the time of the
fabric making. As the fabric for these articles is sourced in
more than one country and no one fabric is more important than
the other, that is, in the case of the comforter and pillow sham
both the bottom and top panels contribute equally to the identity
of the good, and in the case of the dust ruffle, both the ruffle
and the platform create the character of the merchandise, the
country of origin cannot be readily determined based on the
fabric making process. As such, paragraph (c)(4) is not
applicable to this merchandise.
Paragraph (c)(5) states that, "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". Accordingly, in the case of the subject
merchandise the country of origin is conferred by the last
country in which an important assembly or manufacturing process
occurred, that is, Canada.
HOLDING:
The country of origin of the subject comforter, dust ruffle
and pillow sham 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 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