CLA-2-60:RR:NC:TA:351 D80021
Ms. Mary Riale
ZVIL, Inc.
224 West 35th Street
New York, N.Y. 10001
RE: The tariff classification of an embroidered fabric from Japan.
Dear Ms. Riale:
In your letter dated July 10, 1998 you requested a classification ruling.
You submitted a sample of a 72% triacetate, 28% rayon woven fabric which
has embroidered and beaded designs on it. In a telephone conversation you
stated that the ground fabric is dyed and weighs over 100 grams per square
meter. Your letter stated that the ground fabric is woven in Japan. It is
shipped to the United States where it is cut into pieces measuring approximately
12 by 20 inches. These pieces are then shipped to Hong Kong where embroidery
and beading of separate designs on the fabric pieces is performed. There are
multiple designs/embroideries to each fabric piece. This merchandise is then
returned to the United States where the pieces are cut, further processed and
used as beaded or embroidered parts of wearing apparel. You request the
classification and marking requirements of these pieces in condition as they are
exported from Hong Kong to the United States.
The applicable subheading for the knit fabrics will be 5810.92.9080,
Harmonized Tariff Schedule of the United States (HTS), which provides for
embroidery in the piece, in strips or in motifs; other embroidery; of man-made
fibers; other; other; other. The duty rate, which is predicated upon the
construction of the ground fabric, will be 16.2. percent ad valorem.
With regard to the issue of the embroidered fabric's country of origin, we
note that on December 8, 1994, the President signed into law the Uruguay Round
Agreements Act. Section 334 of that Act provides new rules of origin for
textiles and apparel entered, or withdrawn from warehouse, for consumption, on
or after July 1, 1996. On September 5, 1995, Customs published Section 102.21,
Customs Regulations, in the Federal Register, implementing Section 334 (60 FR
46188). Thus, effective July 1, 1996, the country of origin of a textile or
apparel product shall be determined by sequential application of the general
rules set forth in paragraphs (c)(1) through (5) of Section 102.21.
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." Since the embroidered fabric is not
wholly obtained or produced in a single country, territory or insular
possession, paragraph (c)(1) is not applicable.
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 foreign material
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) 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:"
5810.91-5810.99 (1) For embroidered fabric, the country of origin is the
country, territory, or insular possession in which the fabric was produced by a
fabric-making process.
Since the fabric was produced by the process of weaving in Japan, the
embroidered fabric's country of origin is Japan, and the merchandise should be
marked to indicate this fact.
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 19 C.F.R. §177.9(b)(1), which states that each ruling letter is issued
on the assumption that all of the information furnished and incorporated in the
ruling letter, either directly, by reference, or by implication, is accurate and
complete in every material respect.
Should it be subsequently determined that the information furnished is not
complete and does not comply with 19 C.F.R. §177.9(b)(1), the ruling will be
subject to modification or
revocation. A change in the facts previously furnished may affect the
determination of country of origin. Thus, if there is any change in the facts
provided to Customs, it is recommended that a new ruling request be submitted in
accordance with 19 C.F.R. §177.2.
This ruling is being issued under the provisions of Part 177 of the Customs
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, contact National
Import Specialist Camille Ferraro at 212-
466-5885.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division