CLA-2:OT:RR:NC:N3:358
Mr. Robert Um
OEC Logistics Inc.
133-33 Brookville Blvd., Suite 306
Rosedale, NY 11422
RE: Classification and country of origin determination for a hair wrap; 19 CFR 102.21(c)(2)
Dear Mr. Um:
In your letter dated December 17, 2019, you requested a tariff classification and country of origin ruling on behalf of your client, Yumark Enterprises Corp. The sample will be retained for training purposes.
FACTS:
Item 19112004 identified as “Hair Dry Towel,” is a hair wrap constructed from 100 percent polyester woven fabric. This hood-like item features a long tapered bottom. The item twists at the top and is secured by a button and an elastic loop. The item is designed to hold wet hair and reduce drying time.
The manufacturing operations for the subject article are as follows:
China
The fabric, button and elastic loop are produced.
Cambodia
The fabric is cut and sewn together. Buttons and elastic loops are then attached and subsequently the item is packed and shipped.
ISSUES:
What is the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for Item 19112004 will be 6505.00.8090, Harmonized Tariff Schedule of the United States, (HTSUS,) which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Other: Not in part of braid: Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 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 the World Wide Web at https://hts.usitc.gov/current/.
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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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.” Since 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
6505.00 (3) For any other good, if the good consists of two or more components, a change to subheading 6505.00 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory or insular possession.
The term “wholly assembled” is defined in paragraph (b)(6) of Section 102.21 as:
… used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.
Since item 19112004 was assembled in Cambodia with at least two components, it meets the terms of the tariff shift requirement for headings 6505.00 (3) in Section 102.21(c)(2). Accordingly, the country of origin of the subject item is Cambodia.
HOLDING:
The country of origin of item 19112004 is Cambodia.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division