OT:RR:NC:N2:349
Mr. Victor Quintana
Aladdin Manufacturing Corp.
160 South Industrial Blvd Calhoun, GA 30701
RE: Classification and country of origin determination for chenille bathmats; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Quintana:
This is in reply to your letter dated October 14, 2024, requesting a classification and country of origin determination for two chenille bathmats, which will be imported into the United States. A sample of one of the bathmats, Item N6567, was submitted with your request and will be retained by this office for training purposes. A photograph of N6566 was provided, in lieu of a sample.
FACTS:
The sample, Item N6567, is a cut pile bathmat of tufted construction. The pile is formed from green polyester chenille yarns that are inserted into a preexisting base of woven fabric formed from polypropylene strips measuring less than 5 mm in width. The tufted fabric is laminated to a layer of foam, approximately ¼ inch thick, and is backed with a knit mesh spacer fabric that is coated on one side with polyvinyl chloride forming a design of three wavy lines at regular intervals to create a non-skid surface. The bathmat, measuring approximately 20 × 34 inches, is finished along the edges with a knitted binding fabric. You state the bathmat is also offered in a smaller size, 17 × 24 inches.
You state Item N6566 is a cut and looped pile bathmat of tufted construction. The pile is formed from polyester chenille yarns. The yarns are inserted into a preexisting base of woven fabric formed from polypropylene strips. Yarns of one color are used to create a border and another color is used to fill in the center. The tufted fabric is laminated to a layer of foam, approximately ¼ inch thick. The foam is backed with a knit mesh spacer fabric that is coated on one side with polyvinyl chloride to create a non-skid surface. The bathmat is finished along the edges with a knitted binding fabric. You state the bathmat will be offered in two sizes: 17 × 24 inches and 20 × 34 inches.
The manufacturing operations for the tufted bathmats are as follows:
China
Chenille pile yarns are formed.
Polypropylene base fabric is formed.
Binding fabric is formed.
Materials exported to Vietnam.
Vietnam
Polyurethane foam is formed.
Knitted mesh backing fabric is formed.
Chenille yarns are tufted into polypropylene base fabric.
Foam and knitted mesh backing fabrics are laminated to tufted fabric.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the tufted chenille rugs, Items N6566 and N6567, will be 5703.39.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of other man-made textile materials: Other: Other: Measuring not more than 5.25 m2 in area”. The general rate of duty will be 6 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 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.” 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
5701 - 5705
A change to heading 5701 through 5705 from any other chapter.
As all of the materials make the tariff shift in a single country, that is, Vietnam, as per the terms of the tariff shift requirement, country of origin is conferred in Vietnam.
HOLDING:
The chenille tufted bathmats, Items N6566 and N6567, are classified under subheading 5703.39.2030, HTSUS. The country of origin of the bathmats is Vietnam.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, e note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division