CLA-2-RR:NC:TA:350 D89284
Mr. Dennis J. Durkin
Cleaver Associates Inc.
Paoli Executive Green I
41 Leopard Road, Suite 104
Paoli, PA 19301
RE: Classification and country of origin determination for a nonwoven textile fabric of Israeli manufacture which is shipped to South Korea for lamination with a polyethylene plastics film, before being shipped to the United States. (Disposable diaper cover stock material).
Dear Mr. Durkin:
This is in reply to your letter dated March 12, 1999, requesting a classification and country of origin determination for a nonwoven textile fabric of Israeli manufacture which is shipped to South Korea for lamination with a breathable polyethylene plastics film, before being exported to the United States. Representative samples of nonwoven fabric and the finished laminated product were furnished.
FACTS:
Israeli produced nonwoven fabric of filament man-made fibers (subheading 5603.11.0090) is shipped to South Korea where it is laminated to a, chemically produced, breathable microporous polyethylene plastic film (subheading 3921.19.00). The weight of the thin fabric is given as 14 g/m² and the full weight of the laminated product is approximately 51 g/m². A design or logo is printed on one surface of the plastic film, before lamination, and, which surface is laminated to the nonwoven. Microporous, according to the Explanatory Note to Chapter 39, is cellular in nature. The fabric is thin enough that the design shows through the under surface.
You indicated in a recent telephone conversation with this office that this product is cover stock material for use in the manufacture of disposable diapers. The nonwoven fabric, per se, is typical cover stock material having a broad range of uses. In this situation the fabric has been enhanced or changed in nature by the addition of a thin breathable plastic film, which allows the passage of air and moisture vapor, but has liquid retention properties. The fabric portion forms a smooth outer surface of the garment. The plastic is approximately 2½ times the weight of the textile and forms the important liquid retention feature of the material.
Chapter 56 note 3 (c) excludes from this chapter “plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (chapter 39 or 40).” The Explanatory Notes to chapter 39 regarding “Plastics and Textile Combinations” heading note (d) reads “Plates, sheets and strip of cellular plastics combined with textile fabrics, felt or nonwovens, where the textile is present merely for reinforcing is defined, in this respect, as unfigured, unbleached, bleached or uniformly dyed textile fabrics, when applied to one face only of these plates, sheets for strip, are regarded as serving merely for reinforcing purposes.”
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the material will be 3921.19.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of other than polymers of styrene, vinyl chloride, polyurethanes or regenerated cellulose. The duty rate is 6.5 percent ad valorem.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
This particular subheading, 3921.19.0000, is not covered by the Country of Origin Rules under section 19 CFR part 102. The country of origin for such goods, however, is defined in 19 CFR part 134.1 (b), which, in part, reads “ . . . Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of this part; . . .” (emphasis added).
We conclude a substantial transformation has occurred to the nonwoven fabric in Korea because of the lamination of the fabric with the breathable (cellular) plastic film, also noting the requisite change of classification dictated by chapter 56 legal note 3 (c). Further, there is the significant function of the plastic film in the finished disposable diaper.
HOLDING:
The country of origin for this material is Korea.
This product is not subject to any textile restraints.
The holdings set forth above apply only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 C.F.R. §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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 C.F.R. §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 C.F.R. §177.2.
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division