HQ 959039 - Country of origin of a dust ruffle; Section 102.21, Customs Regulations - United States International Trade Commision Rulings

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HQ 959039

April 9, 1996
CLA-2 RR:TC:TE 959039 CAB

CATEGORY: CLASSIFICATION

Mr. Josefa M. Dizon
Embassy of the Philippines
Office of the Commercial Counselor
1600 Massachusetts Avenue, N.W.
Washington, D.C. 20036

RE: Country of origin of a dust ruffle; Section 102.21, Customs Regulations

Dear Mr. Dizon:

This is in response to your inquiry of March 11, 1996, requesting a country of origin ruling for a dust ruffle. A sample was submitted for examination.

FACTS:

The merchandise at issue is a dust ruffle. The top portion of the dust ruffle is made of fabric woven in Indonesia. Lace sourced from Singapore is attached to the bottom portion of the dust ruffle and ribbon from the United States is inserted through the lace. All of the manufacturing operations required to produce the finished dust ruffle are done in the Philippines.

ISSUE:

What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

Pursuant to Section 334 of the Uruguay Round Agreements Act, new rules of origin will be effective for textile products entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. These rules were published in the Federal Register, 60 Fed. Reg. 46188 (September 5, 1995). Section 102.21, Customs Regulations (19 CFR Section 102.21), sets forth the general rules to determine country of origin. Thus, the country of origin of a textile product will be determined by a hierarchy of rules set forth in paragraphs (c)(1) through (c)(5) of Section 102.21. Section 102.21(c)(1) sets forth the general rule for determining the country of origin of a textile or apparel product in which the good was wholly obtained or produced.

Section 102.21(c)(2) provides for instances where the country of origin of a textile or apparel product cannot be determined under Section 102.21(c)(1).

Section 102.21(c)(2) provides, in pertinent part:

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.

Section 102.21(e) provides, in pertinent part:

Specific rules by tariff classification. 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:

6301-6306 The country of origin of a good classifiable under heading 6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process

In this case, the finished dust ruffle is made up of fabric from Indonesia, laced sourced from Singapore, and ribbon from the United States, therefore, it is not wholly obtained or produced in a single country in accordance with Section 102.21(c)(1). Thus, we must apply Section 102.21(c)(2) which is cited above.

In this instance, all processing required to produce a finished dust ruffle using lace from Singapore, fabric from Indonesia, and ribbon from the United States is completed in the Philippines. The finished dust ruffle is classifiable under Heading 6303 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). All of the foreign components incorporated into the finished dust ruffle undergo a change in tariff classification. The ribbon and lace are produced in the United States and Singapore, respectively, and as these components are considered trim or minor embellishments, the country where they are sourced would not confer country of origin. The fabric that is utilized to make up the major components of the dust ruffle, the top sheet and the ruffle component, is woven in Indonesia. Since the fabric of the major components of the dust ruffle is formed by a fabric-making process, i.e. weaving, in Indonesia, in accordance with Section 102.21(e), the country of origin of the subject dust ruffle is Indonesia.

HOLDING:

The country of origin of the dust ruffle is Indonesia.

This ruling is issued pursuant to the provisions of Part 177 Customs Regulations (19 CFR Part 177). If the specific factual situation is not as described above, this ruling may not be valid. In such an event, it is recommended that a new ruling request be submitted.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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