CLA-2-RR:NC:3:353 C82989
Ms. Margaret Valitchka
Pleasant Company
8400 Fairway Place
Middleton, WI 53562
RE: Classification and country of origin determination for handkerchief; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Valitchka:
This is in reply to your letter dated December 15, 1997, requesting a classification and country of origin determination for a handkerchief which will be imported into the United States.
FACTS:
The subject merchandise consists of 100% woven nylon fabric.
The instant sample, style GHOF-04 is square in shape, hemmed on all sides, and measures approximately 10 inches. Although you state that the item will be used as a hair accessory for a doll, its primary character is that of a handkerchief with multiple uses such as, a scarf, head covering or pocket square.
The manufacturing operations for the handkerchief are as follows: The fabric is woven in Taiwan and cut and sewn in China.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the handkerchief will be 6213.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Handkerchiefs: Of other textile materials: Of man-made fibers." The rate of duty will be 11.2% ad valorem.
The handkerchief, style GHOF-04 falls within textile category designation 630. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Paragraph (c)(1) states that "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 that "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 that "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
6213-6214 The country of origin of a good classifiable under heading 6213 trough 6214 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
As the fabric was woven in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, country of origin is conferred in Taiwan.
HOLDING:
The country of origin of the handkerchief is Taiwan. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
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 sections 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 Martin Weiss at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division