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HQ 959770




October 4, 1996
CLA-2 RR:TC:TE 959770 jb

CATEGORY: CLASSIFICATION

Richard K. Kalal
Schott International, Inc.
Polytuf
P.O. Box 7152
Akron, Ohio 44306-0152

RE: Country of origin determination for fitted boat covers; 19 CFR ?102.21(c)(2); tariff shift

Dear Mr. Kalal:

This is in reply to your letter dated September 4, 1996, requesting classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) and a country of origin determination for fitted boat covers which will be imported into the United States. As our New York Office issued to you New York Ruling Letter (NY) A87276, dated September 13, 1996, regarding the proper classification for the subject merchandise, this letter will only address the country of origin determination. Additionally, as two of the subject styles are classifiable as articles of plastic, which is outside the scope of the section 102.21 rules of origin, this letter will only issue a determination as far as the fabric boat covers. You will receive a separate letter from the Special Classification and Marking Branch as regards to the remaining merchandise. A sample was submitted to this office for examination.

FACTS:

The subject merchandise consists of fitted boat covers made of either polyurethane coated nylon taffeta, water repellant nylon taffeta, or 100 percent cotton fabric. The boat covers feature a sewn-in cord that runs along the entire hem of the cover for a snug fit and brass grommets at set intervals around the hem for a secure tie-down. The manufacturing operations are as follows:

Scenario I- Boat Covers made of Polyurethane Coated Nylon Taffeta and Boat Covers made of Water Repellant Nylon Taffeta

TAIWAN

- fabric is formed and coated.

CHINA

- cutting;
- sewing into completed product.

Scenario II- Boat Covers made of 100 percent Cotton fabric

INDIA

- fabric is formed and coated.

CHINA

- cutting;
- sewing into completed product.

ISSUE:

What is the country of origin of the subject merchandise?

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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 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":

6307.90 The country of origin of a good classifiable under heading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

The subject fitted boat covers are classified in subheading 6307.90.9989, HTSUSA. In scenario I, the fabric for the subject merchandise is formed in Taiwan. As the "fabric-making" process occurs in a single country, that is, Taiwan, country of origin is conferred in Taiwan. Similarly, in scenario II, as the fabric-making process occurs in India, country of origin is conferred in India.

In scenario I, the marking of the subject merchandise as "Made in Taiwan" or "Product of Taiwan", and in scenario II, the marking of the subject merchandise as "Made in India" or "Product of India" is consistent with the origin rules set forth in section 102.21, Customs Regulations, and with the country of origin marking requirements in Part 134, Customs Regulations.

HOLDING:

The country of origin of the subject fitted boat covers in scenario I is Taiwan. The country of origin of the subject fitted boat covers in scenario II 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 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.

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.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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