OT:RR:NC:N2:349
Ms. Lesa Hubbard
JC Penney
6501 Legacy Drive, Suite B100 Plano, TX 75024
RE: Classification and country of origin determination for a knit plush throw; 19 CFR 102.21(c)(3); knit to shape
Dear Ms. Hubbard:
This is in reply to your letter dated January 16, 2025, requesting a classification and country of origin determination for a knit plush throw, which will be imported into the United States. Your request was submitted with a sample. The sample will be returned to you, as requested.
FACTS:
The sample, Style 377083, described as a “2-Tone Cable Knit Throw,” is a single tone white blanket. The blanket is composed of two layers: a 100 percent polyester knit to shape face side featuring a cable knit pattern and rib knit edges and a 100 percent polyester knit plush pile fabric on the bottom side. A photograph provided with the request shows a 2-tone knit to shape front of predominately gray yarns with white yarns forming the cable pattern. The top layer is folded over the bottom fabric and sewn along the edges. The rectangular blanket measures 50 × 60 inches. The item will be imported and marketed under The North Pole Trading Co. brand.
The manufacturing operations for the “2-Tone Cable Knit Throw” are as follows:
China
Face yarn is spun, dyed and shipped to Cambodia.
The back plush knit pile fabric is formed and shipped to Cambodia.
Cambodia
Face fabric is knit to shape.
Plush knit backing fabric from China is cut.
Face and back layers are sewn together.
Finished product is ironed.
The product is inspected for quality control.
The blankets are packaged and exported to the United States.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
In your letter you state you believe that style number 377083, described as a “2-Tone Cable Knit Throw,” is classifiable under 6301.40.0020, HTSUS, which provides for “Blankets (other than electric blankets) and traveling rugs of synthetic fibers: Other.” We agree. The rate of duty will be 8.5 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 (“URAA”) (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as Congress’s expression of substantial transformation as it relates to textile and apparel products. Section 102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. 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. See 19 CFR 102.21(c).
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
6301 – 6306
Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, 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 the fabric-making process.
As the blanket is comprised of fabric from two different countries, Section 102.21(c)(2) is inapplicable.
Section 102.21(c)(3) states, “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 fabrics of chapter 59 and goods of headings 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6307.10, 6307.90, 9404.90, and 9619.00.31-33 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.”
Pursuant to 102.21(b)(3), the term "knit to shape" is defined as follows:
The term knit to shape applies to any good of which 50 percent or more of the exterior surface area is formed by major parts that have been knitted or crocheted to the shape used in the good, with no consideration being given to patch pockets, appliques, or the like. Minor cutting, trimming or sewing of those major parts will not affect the determination of whether a good is "knit to shape."
As the blanket consists of 50 percent or more of an exterior surface area formed by a major part that has been knitted directly to the shape, albeit rectangular, the blanket is considered to be knit to shape pursuant to Section 102.21(b)(3). Since the blanket is knit to shape in a single country, that is Cambodia, the country of origin is Cambodia in accordance with Section 102.21(c)(3)(i).
HOLDING:
The classification of Style 377083, described as a “2-Tone Cable Knit Throw” is 6301.40.0020, HTSUS. The country of origin is Cambodia.
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, we 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