CLA-2-RR:NC:TA:352 D85340
Mr. Thomas A. Penksa
PBB Global Logistics
434 Delaware Avenue
Buffalo, NY 14202
RE: Classification and country of origin determination for five
100% filament polyester printed woven fabrics; 19 CFR
102.21(c)(2); tariff shift
Dear Mr. Penska:
This is in reply to your letter dated November 27, 1998, on
behalf of your client Louver-Lite Canada, requesting a
classification and country of origin determination for five woven
fabrics which will be imported into the United States.
FACTS:
The subject merchandise consists of five woven fabrics,
designated as styles Brushstrokes SPC, Moire SPC, Revere SPC,
Florence SPC and Kashmir SPC, that are identical in construction
and fiber content and vary only in the design with which they
have been printed. Each of the fabrics is composed of 100%
filament polyester and is characterized by a 5 X 1 satin weave.
The fabrics contain 88 single yarns per centimeter in the warp
and 25 single yarns per centimeter in the filling. They are
constructed using 78 decitex non-textured yarns in the warp and
167 decitex textured yarns in the filling. Weighing 130 g/m2,
these fabrics will be imported in 183 centimeter widths. The
fabrics have had a small quantity of polyvinyl chloride plastic
coated on both sides of the fabric however this plastic coating
is not visible to the naked eye. Each of the styles has been
printed with a unique design. Your correspondence indicates that
these fabrics will be used in the manufacture of roller shades.
The manufacturing operations for the five fabrics are also
identical. The warp yarns are extruded in italy and the filling
yarns are extruded in Indonesia. The Indonesian yarns are
shipped to Italy where they are woven with the Italian warp yarns
into the satin fabric base cloth. This fabric is shipped to the
United Kingdom where the fabric is printed, coated and finished
into the final product.
ISSUE:
What are the classification and country of origin of the
subject merchandise?
CLASSIFICATION:
Note 2 to Chapter 59, Harmonized Tariff Schedule of the
United States, (HTS), defines the scope of heading 5903, under
which textile fabrics which are coated, covered, impregnated, or
laminated with plastics are classifiable. Note 2 states in part
that heading 5903, HTS, applies to:
(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter
and whatever the nature of the plastics material (compact or
cellular), other than:
(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color;
Since the coating or lamination on the samples submitted is not
visible to the naked eye, they are not considered coated fabrics
for the purposes of classification as coated or laminated fabrics
in heading 5903, HTS.
The applicable subheading for all five woven fabrics will be
5407.69.9010, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for woven fabrics of synthetic
filament yarn, including woven fabrics obtained from materials of
heading 5404, other woven fabrics, containing 85 percent or more
by weight of polyester filaments, other, printed, weighing not
more than 170 g/m2. The rate of duty will be 16.2 percent ad
valorem in 1998 and 16 percent ad valorem in 1999.
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." 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
5407-5408 A change to heading 5407 through 5408
from any heading outside that group,
provided that the change is the result
of a fabric-making process.
As the fabrics were all formed by a fabric-making process in a
single country, that is, they were all woven in Italy, as per the
terms of the tariff shift or other requirement of the above cited
rule, country of origin is conferred in Italy.
HOLDING:
The country of origin of the all five fabrics is Italy.
Products of Italy are not subject to either visa requirements or
quota restraints.
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 Alan
Tytelman at 212-466-5896.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division