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HQ 959362




July 23, 1996

CLA-2 RR:TC:TE 959362 NLP

CATEGORY: CLASSIFICATION

Mr. William Ortiz
S.J. Stile Associates LTD.
153-66 Rockaway Blvd.
Jamaica, New York 11434

RE: Country of origin determination for textile furnishings; 19 CFR Section 102.21(c)(5); HRL 957619 and HRL 957410

Dear Mr. Ortiz;

This is in response to your letter dated May 15, 1996, on behalf of Britannica Home Fashions, requesting a country of origin determination for a textile furnishing pursuant to Section 334 of the Uruguay Round Agreements Act. A sample was submitted for our examination.

FACTS:

The article at issue, style #DF1, consists of two pieces of fabric sewn together along the edges and is stuffed with polyester filler. One side of the article consists of 100 percent cotton woven denim fabric and the other side consists of 100 percent cotton woven flannel fabric. Piping, which exceeds 6.35 mm, is sewn in the edge seam. Quilt stitching extends through all three layers. The article measures approximately 50 inches X 62 inches. The manufacturing operations are as follows:

Indonesia cotton denim fabric is woven

India cotton flannel fabric is woven polyester filler is produced both fabrics are cut article is sewn, filled and assembled

ISSUE:

What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

Pursuant to the Uruguay Round Agreements Act, new rules of origin will be effective for textile products entered, or withdrawn from warehouse for consumption, on or after July 1, 1996.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 which determine country of origin. 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 product in which the good is wholly obtained or produced in a single country, territory, or insular possession. It states the following:

The country 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.

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

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." The following provision is applicable in this instance:

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.

The subject merchandise is classifiable in heading 6304, HTSUS. See, Headquarters Ruling Letter (HRL) 957619, dated May 10, 1995, which was issued to you on behalf of the above named company, wherein Customs classified an article that had the general appearance of a quilt, but measured 50 inches by 60 inches, as other textile furnishings in heading 6304, HTSUS.

See also, HRL 957410, dated February 3, 1995. As the fabric for this item is formed in two countries, the tariff shift rule is not applicable to this merchandise and our hierarchical application of Section 102.21(c) continues.

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, 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 item is not knit to shape and heading 6304, HTSUS, is excepted from provision (ii), Section 102.21(c)(3) is inapplicable.

Section 102.21(c)(4) provides:

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 the case of the instant article, the most important manufacturing process occurs at the time of the fabric making. As the fabric for the merchandise is sourced in more than one country, and no one fabric is more important than the other, the country of origin cannot be readily determined based on the fabric making process. As such, paragraph (c)(4) is not applicable to this merchandise.

Section 102.21(c)(5) states the following:

Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory, or insular possession in which an important assembly or manufacturing process occurred.

Accordingly, in the case of this article, the country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, in India. HOLDING:

The country of origin of the instant article is India.

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 C.F.R. 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. 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 C.F.R. ?177.2.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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