CLA 2-54:OT:RR:NC:N3:352
Mr. Thomas W. Singer
iCustom Broker, Inc.
2810 Sweet Home Road
Amherst, NY 14228
RE: Classification and country of origin determination for two textile fabrics for use in the manufacture of roller or vertical window blinds, from Austria and Switzerland; 19 CFR 102.21(c)(2)
Dear Mr. Singer:
This is in reply to your letter dated August 30, 2011, on behalf of Louver-Lite (Canada) Limited, requesting a classification and country of origin determination for five textile fabrics which will be imported into the United States.
A ruling on the fabric styles identified as Festoon, Harvest and Kasbah was issued under New York ruling number N182977. Fabric styles Mantilla and Ravel were sent to the Customs and Border Protection Laboratory for further analysis.
FACTS:
Detailed descriptions for each fabric obtained from your original submission, subsequent correspondence, samples and CBP lab reports, are as follows:
The subject merchandise consists of two fabrics, identified as Mantilla and Ravel. The base fabrics are woven in a European country, and then sent to the United Kingdom in the greige state for any printing, dyeing, coating, trimming and/or slitting operations to be performed. The finished fabrics will be imported into the United States in 200-205 centimeter widths, and are intended for use as roller or vertical window blinds.
Style Mantilla is a stiffened woven fabric, printed in a pattern to resemble open-work lace. Your letter indicates that the fabric has been coated on both sides with a vinyl-based emulsion. However, this coating is not visible to the naked eye. According to CBP laboratory analysis, this printed fabric is of plain weave construction, is composed wholly of textured multifilament polyester yarns and weighs 202.9 g/m2. You state that the base fabric is woven in Austria, and then sent to the United Kingdom in a greige state for further processing.
Style Ravel is a stiffened woven fabric. This product is characterized by a swirl motif that is generally created by burning out a portion of the fibers with an acid that has been printed onto the fabric. Your letter indicates that the fabric has been coated with a clear vinyl-based emulsion. However, this coating is not visible to the naked eye. According to CBP laboratory analysis, this fabric is of a weave construction other than plain, twill or satin, is composed of 59.7% multifilament polyester yarns and 40.3% staple rayon yarns, and weighs 139.5 g/m2. You state that the base fabric is woven in Switzerland, and then sent to the United Kingdom in a greige state for further processing.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or
(6) Textile products of heading 5811.
In your submission you suggest classification as a coated fabric under subheading 5903.90.2500, HTSUS. However, classification under that subheading is precluded as the coating is not visible to the naked eye.
The applicable subheading for style Mantilla will be 5407.54.0060, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: printed, weighing more than 170 g/m2. The general rate of duty will be 14.9 percent ad valorem.
The applicable subheading for style Ravel will be 5407.94.2090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, printed, other, other, other. The general rate of duty will be 14.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995 in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states, “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, “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 materials 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) in pertinent part 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:
HTSUS Tariff shift and/or other requirements
5407-5408 […] a change to heading 5407-5408 from any heading outside that group, provided that the change is the result of a fabric-making process.
“Fabric-making process” is defined in paragraph (b)(2) of Section 102.21 as:
… any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarn, twine, cordage, rope, or fabric strips and results in a textile fabric.
Therefore, although the fabrics were further processed in the United Kingdom, since the base fabrics for styles Mantilla and Ravel were each woven in a single country, Austria and Switzerland respectively, as per the terms of the tariff shift requirements the country of origin is conferred in the country in which the base fabric was woven.
HOLDING:
The country of origin of fabric style Mantilla is Austria; the country of origin of fabric style Ravel is Switzerland.
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, 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 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.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division