CLA-2-63:OT:RR:NC:N3:351
Ms. Irene Yuan
Higher Technology (Cambodia) Co., Ltd.
Land#189, Road 140, Bak Chenhchien Village, Trapeang Kong Commune, Samroang Tong District, Kampong Speu Province Phnom Penh 050113 Cambodia
RE: The tariff classification and country of origin of a backseat car organizer; 19 CFR 102.21 (c)(2)
Dear Ms. Yuan:
In your letter dated February 6, 2025, you requested a tariff classification and country of origin determination ruling. A sample of the product was provided to this office and will be retained for training purposes.
Item HB01, described as a “Car Seat Organizer,” is a textile over-the-seat car organizer. The flat, rectangular shaped organizer consists of three panels. The top and bottom panel is composed of 100 percent polyester woven printed oxford fabric with a water-resistant PVC coating on the front side and a visible PVC coating only on the back side. The middle panel is composed of 100 percent polyester dyed (black) woven oxford fabric with a water-resistant PVC coating on the front side and a visible PVC coating only on the back side. The panels are joined together by a polyethylene (PE) cardboard strip sewn on top of the panels and the organizer is finished with a 100 percent polypropylene woven binding. The completed organizer measures 23 inches in length by 18 inches in width. The front side of the organizer features three mesh open pockets sewn on top of the middle panel. Each pocket, measuring 6 ½ inches in length by 6 ½ inches in width, is composed of 100 percent polyester dyed (black) knit mesh fabric and finished with a 100 percent polypropylene woven elastic binding on the top edge. The back side of the organizer features two adjustable 100 percent polypropylene woven webbing straps with a plastic formaldehyde buckle, allowing the user to secure the item to the front seat of a car.
The fabric which comprises the three panels of the car seat organizer is said to have a water-resistant PVC coating on the front side and a visible PVC coating only on the back side. Note 3 to Chapter 59 of the Harmonized Tariff Schedule of the United States (HTSUS) states: For the purposes of heading 5903, “textile fabrics coated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section. Based upon the information received in your request, we find that the subject middle panel of the car seat organizer is composed of textile fabric coated with plastics of heading 5903, HTSUS. Therefore, the completed car seat organizer of coated fabrics will be considered a textile article of Section XI.
You state the manufacturing operations for the car seat organizer are as follows:
China:
• Polyester oxford fabric is woven, dyed, printed, coated with PVC on the back side, and shipped in rolls to Cambodia.
• Polyester oxford fabric is woven, dyed, coated with water-resistant PVC on the both sides, and shipped in rolls to Cambodia.
• Polyester mesh fabric is knitted, dyed and shipped in rolls to Cambodia.
Cambodia:
• Polyester sewing thread, polypropylene woven binding, polypropylene woven elastic binding, and polypropylene woven webbing strap, and polyethylene cardboard strip is formed.
• Plastic formaldehyde buckle is produced.
• Cutting and sewing of the fabric, binding, strap, and strip.
• The car seat organizer is packaged and shipped to the United States.
ISSUE:
What is the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the car seat organizer will be 6307.90.9891, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
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 entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21 of the Code of Federal Regulations (19 C.F.R. § 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 C.F.R. § 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
6307.90
The country of origin of a good classifiable under 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
The car seat organizer is comprised of multiple panels of fabric sewn together, and each of these fabrics are formed by a fabric-making process in a single country, that is China. Therefore, pursuant to 19 CFR 102.21(c)(2), the country of origin of the car seat organizer is China.
HOLDING:
The applicable subheading for the car seat organizer will be 6307.90.9891, HTSUS, and the country of origin is China. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 9903.88.15 and subheading 6307.90.9891, HTSUS, listed above.
The HTSUSA is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division