CLA-2-RR:NC:TA:350 D83902
Mr. Thomas A. Penksa
PBB Global Logistics
434 Delaware Avenue
Buffalo, NY 14202
RE: Classification and country of origin determination for five
textile fabrics for use in the manufacture of roller shades,
from the United Kingdom; 19 CFR 102.21(c)(2).
Dear Mr. Penksa:
This is in reply to your letter dated October 19,
1998,, requesting a classification and country of origin
determination for five textile fabrics which have been treated
with a water based vinyl emulsion for importation into the United
States.
FACTS:
You submitted samples of five representative fabrics
depicting such fabrics before and after being treated with what
you describe as a water based vinyl emulsion (likely a polyvinyl
chloride plastics material). The five materials are identified
as Nova, Liberty, Dapple SPC, Panama and Louvetex. All of these
base fabrics were produced in the United Kingdom with the
exception of style Nova whose base fabric was produced in
Belgium. All five materials were treated to one degree or
another in the United Kingdom, however. You write that all five
materials will be imported in 72 inch wide widths. A Fax
received from your office dated November 5, 1998 indicates that
both styles Nova and Liberty are composed of textured yarns.
The first item, Nova, consists of a jacquard woven fabric
composed of 100% polyester man-made fiber filament yarns
(textured) that has been dyed blue. This material has been
lightly treated on one surface with a polyvinyl chloride plastics
material. This coating is not in sufficient amount to be
considered visible to the naked eye. You submitted a Fax dated
November 5, 1998 indicating that the yarns are textured. You
provided the following technical specifications for this fabric:
Thread Count: Warp: 39 ends/cm Yarn count: WP: 68/2
Weft: 16 pick/cm
WT: 150/2
Wt. Of Base Fabric: 156g/mý
Coating Wt.: 4g/mý
Total Wt.: 160g/mý
The second item, style Liberty, consists of a jacquard
woven fabric composed of 100% polyester man-made fiber filament
yarns (textured) that has been dyed an off white (pearl). This
material has also been lightly treated on one side with a PVC
plastics material, however, it is not in sufficient quantity to
be visible to the naked eye. You provided the following
technical specifications for this fabric:
Thread Count: Warp: 84 ends/inch Yarn Count: WP: 167DTex
Weft: 40 pick/inch
WT: W12/167DTex
Wt. Of Base Fabric: 125g/mý
Coating Wt.: 55g/mý
Total Wt.: 180g/mý
The third item, style Dapple SPC, consists of a stitch-bonded fabric (knit) composed of 100% polyester man-made fiber
filament yarns. This material has been coated on one surface
with a polyvinyl chloride based plastics material which is in
sufficient amount to be visible to the naked eye. You provided
the following technical specifications for this material:
Wt. Of Base Fabric: 130g/mý
Coating Wt.: 40g/mý
Total Weight: 170g/mý
The fourth material, style Panama, consists of a weft insert
warp knit fabric composed of 100% polyester man-made fibers.
While there is a slight plastics treatment applied to one
surface, it is not considered in sufficient quantity to be
considered visible to the naked eye. This fabric contains a
faint floral pattern. The following technical specifications
were provided for this material:
Wt. Of Base Fabric: 147g/mý
Coating Wt.: 63g/mý
Total Weight: 210g/mý
The fifth and final item, style Louvetex, consists of a 50%
polyester/50% cotton blend woven fabric of a somewhat open mesh
construction that contains a PVC plastics application that fills
and is visible to the naked eye in the intercies of the open
weave. You provided the following technical specifications for
this material:
Wt. Of Base Fabric: 130g/mý
Coating Wt.: 100 g/mý
Total Weight: 230g/mý
The plastics application to all the qualities adds a degree
of stiffness to the materials, but is not visible to the naked
eye in all styles, as noted in the description of each style.
ISSUE:
What are the classification and country of origin of the
subject merchandise?
CLASSIFICATION:
The applicable subheading for style Nova, will be
5407.52.2020, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for woven fabrics of synthetic
filament yarn, ... containing 85 percent or more by weight of
textured polyester filaments, dyed, weighing not more than 170
g/mý, flat fabrics . The rate of duty will be 16.2 percent ad
valorem.
The applicable subheading for style Liberty, will be
5407.52.2060, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for woven fabrics of synthetic
filament yarn, ... containing 85 percent or more by weight of
textured polyester filaments, dyed, weighing more than 170 g/mý.
The rate of duty will be 16.2 percent ad valorem.
The applicable subheading for styles Dapple SPC and Louvetex
will be subheading 5903.10.2500, HTS, which provides for textile
fabrics impregnated, coated, covered or laminated,
with plastics, with polyvinyl chloride, not over 70 percent by
weight of rubber or plastics. The duty rate is 8.1 percent ad
valorem.
The applicable subheading for style Panama will be
6002.43.0080, HTS, which provides for other knitted or crocheted
fabrics, warp knit, ... of man-made fibers. The duty rate is
12.4 percent ad valorem.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act. Section 334 of that Act (codified
at 19 U.S.C. 3592) provides new rules of origin for textiles and
apparel entered, or withdrawn from warehouse, for consumption, on
and 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." Styles Liberty, Dapple SPC, Panama and Louvotex meet
this criteria and, as such, are all considered to be wholly
obtained or produced in a single country, territory or insular
possession. Their country of origin is the United Kingdom.
With respect to style Nova, 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
5407 - 5408 A change to heading 5407 through 5408
from any heading outside that
group, provided the change is the result of a fabric
making process.
A fabric making process is defined in Section 102.21(b)(2)
as any manufacturing operation that begins with polymers, fibers,
filaments (including strips), yarns, twin, cordage, rope or
fabric strips and results in a textile fabric. Since this
fabric only underwent a coating operation in the United Kingdom,
the country of origin would be Belgium where the base fabric was
produced.
HOLDING:
The country of origin for styles Liberty, Dapple SPC, Panama
and Louvetex is the United Kingdom. The country of origin for
style Nova is Belgium.
The holdings set forth above apply 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 George
Barth at 212-466-5884.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division