CLA-2-RR:NC:TA:350 D85930
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)(4). 102.21(b)(5).
Dear Mr. Penksa:
This is in reply to your letter dated December 11,
1998, on behalf of Louver-Lite (Canada) Limited, 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 Spice SPC, Erin, Leaf, Shimmer and Trevira C.S. All of these
base fabrics were produced in either the United Kingdom, Belgium
or France and afterward were sent to the United Kingdom for any
printing, dying, coating, trimming and/or slitting. You write
that all five materials will be imported in 72 inch wide widths.
The chart that follows illustrates the status of each individual
style:
Fabric Name Base Cloth
Final Cloth Textured Yarns
Spice SPC U.K.
U.K. Yes
Erin U.K.
U.K. Yes
Leaf Belgium
U.K. Yes
Shimmer France
U.K. No
Trevira C.S. France
U.K. No
The first item, Spice 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
2
eye. You provided the following technical specifications for
this material:
Thread Count: Warp: Stitchbonded
Weft: Stitchbonded
Wt. Of Base Fabric: 130g/mý
Coating Wt.: 150g/mý
Total Wt.: 280g/mý
The second item, style Erin, is 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 not in sufficient
amount to be visible to the naked eye. You provided the
following technical specifications for this material.
Thread Count: Warp: Stitchbonded
Weft: Stitchbonded
Wt. Of Base Fabric: 155g/mý
Coating Wt.: 45g/mý
Total Wt.: 200g/mý
The third item, style Leaf, consists of a jacquard woven
fabric composed of 100% polyester man-made fiber filament yarns
(textured). This material has been coated on one surface with a
polyvinyl chloride based plastics material which is not in
sufficient amount to be visible to the naked eye. You provided
the following technical specifications for this material:
Warp: 36 end/cm Yarn count: Wp/50/2
Weft: 12 picks/cm We/50/2
Wt. Of Base Fabric: 167g/mý
Coating Wt.: 63g/mý
Total Weight: 230g/mý
The fourth material, style Shimmer, consists of a woven
fabric composed of 100% glass fiber twisted yarns. 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 as stated in your letter. The following technical
specifications were provided for this material:
Wt. Of Base Fabric: 180g/mý
Coating Wt.: 20g/mý
Total Weight: 200g/mý
3
The fifth and final item, style Trevira C.S. consists of a
woven fabric composed of 100% polyester filament yarns. While
there is a very slight (of insignificant weight) plastics
treatment applied to one surface, it is not considered in
sufficient quantity to be considered visible to the naked eye as
stated in your letter. The following technical specifications
were provided for this material:
Wt. Of Base Fabric: 285g/mý
Coating Wt.: 0 g/mý
Total Weight: 285g/mý
The plastics application to all the qualities adds a degree
of stiffness to most of 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 Spice SPC, will be
5903.10.2500, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), 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. Effective
January 1, 1999, the duty rate will be 8 percent ad valorem.
The applicable subheading for style Erin, will be
6002.43.0080, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other knitted or crocheted
fabrics, warp knit, ... of man-made fibers. The rate of duty
will be 12.4 percent ad valorem. Effective January 1, 1999, the
duty rate will be 12 percent ad valorem.
The applicable subheading for styles Leaf will be subheading
5407.53.2060, HTS, which provides for other woven fabrics of
synthetic filament yarn, containing 85 percent ad valorem or more
by weigh of textured polyester filaments, of yarns of different
colors, ... weighing more than 170g/mý. The duty rate is 15
percent ad valorem. Effective January 1, 1999, the duty rate
will be 14.5 percent ad valorem.
The applicable subheading for style Trevira will be
subheading 5407.61.9935, HTS, which provides for other woven
fabrics of synthetic filament yarn, containing 85 percent or more
by weight of polyester filaments, containing 85 percent or more
by weight of non-textured polyester filaments, weighing more than
170g/mý. The duty rate is 16.2 percent ad valorem. Effective
January 1, 1999, the duty rate will be 16 percent ad valorem.
4
The applicable subheading for style Shimmer will be
subheading 7019.52.9000, which provides for glass fibers ... and
articles thereof (for example, yarn, woven fabrics) ... other
woven fabrics, of a width exceeding 30 cm, plain weave, weighing
less than 250 g/mý, of filaments measuring per single yarn not
more than 136 tex, colored. The duty rate is 9.5 percent ad
valorem Effective January 1, 1999, the duty rate will be 9
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." None of the styles meet this criteria because we do
not know where the yarns were obtained.
With respect to styles Spice SPC, Erin, Leaf, and Trevira
C.S. and Shimmer, 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:"
With regard to style Spice SPC, 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
5901-5903 A change to heading 5901 through 5903
from any other heading except
6002 (knit fabric), also ... 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.
5
Since the fabric is of knit construction (6002), it is
excluded from the tariff shift consideration, nor has it
undergone a fabric making process within headings 5901-5903.
(C)(2) of this section is thereby excluded.
With regard to styles Leaf and Trevira, 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.
Since these materials were only printed and/or coated etc.
in the U.K., the tariff shift requirement has not been met as
there was no fabric making process performed in the U.K..
With regard to style Shimmer, the tariff shift requirement
is as follows:
HTSUS Tariff shift and/or
other requirements
7019.40-7019.59 A change to subheading
7019.40-7019.59 from any other
subheading provided the change is
the result of a fabric making
process.
Since this material was only printed and/or coated, etc. in
the U.K., the tariff shift requirement has not been met; there
was no fabric making process.
With regard to style Erin, the tariff shift requirement is
as follows:
HTSUS Tariff shift and/or
other requirements
6001-6002 A change to heading 6001 through 6002
from any heading outside that
group provided that the change is the result of a fabric
making process.
Since this material was only printed and or coated, etc. in
the U.K., the tariff shift requirement has not been me; there was
no fabric making process.
Section 102.21(c)(3) states that, "Where the country of
origin of a textile or apparel product cannot be determined under
paragraph (c)(1) or (2) of this section":
(i) If the good was knit to shape, the country of origin of
the good is the single country,
6
territory, or insular possession in which the good was knit; or
(ii) Except for goods of heading 5609, 5807, 5811, 6213,
6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040,
6307.10, 6307.90, and 9404.90, if the good was not knit to shape
and the good was wholly assembled in a single country, territory,
or insular possession, the country of origin of the good is the
country, territory, or insular possession in which the good was
wholly assembled.
As the subject merchandise is neither knit to shape, nor
wholly assembled, Section 102.21 (c)(3) is inapplicable.
Section 102.21 (c)(4) states, "Where the country of origin
of a textile or apparel product cannot be determined under
paragraph (c)(1), (2) or (3) of this section, the country of
origin of the good is the single country, territory or insular
possession in which the most important assembly or manufacturing
process occurred".
In this scenario, it would be the country where the
manufacturing process of the base fabric occurred.
HOLDING:
The country of origin of Spice SPC and Erin will be the
United Kingdom where the base fabric was produced.
The country of origin for styles Shimmer and Trevira is
France where the base fabric was produced.
The country of origin for style Leaf will be Belgium
where the base fabric was produced.
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.
7
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