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HQ 959912




November 1, 1996
CLA-2 RR:TC:TE 959912 jb

CATEGORY: CLASSIFICATION

Ralph Sheppard, Esq.
Meeks & Sheppard
330 Madison Avenue, 39th Floor
New York, NY 10017

RE: Country of origin determination for a comforter, dust ruffle and pillow sham; 19 CFR ?102.21(c)(5); last country in which an important assembly or manufacturing process occurs

Dear Mr. Sheppard:

This is in reply to your letter dated June 17, 1996, on behalf of your client, Beco Industries, Ltd., requesting a country of origin determination for a comforter, dust ruffle and pillow sham which will be imported into the United States. Although no samples were submitted to this office for examination, information regarding the manufacturing steps were provided.

FACTS:

The manufacturing operations for the merchandise at issue are as follows:

Comforter

SPAIN

- fabric for the top panel is woven, dyed and printed and exported on rolls to Canada.

PAKISTAN

- fabric for the bottom panel is woven and dyed and exported on rolls to Canada.

UNITED STATES

- 100 percent polyester fiber is formed for the batting.

CANADA

- fabric for top and bottom panels is cut on four sides to appropriate size;
- panels are sewn together on three sides; - batting is inserted and fourth side is sewn; - quilting;
- inspecting, folding, packaging for export.

Dust Ruffle

PAKISTAN

- fabric for the ruffles is woven, dyed and printed and exported on rolls to Canada.

UNITED STATES

- fabric for the platform is woven and dyed and exported on rolls to Canada.

CANADA

- ruffle fabric rolls are slit into 15 inch rolls or strips; - platform fabric is cut to size;
- ruffle fabric is hemmed and sewn to platform fabric on three sides;
- fourth side is overlocked;
- inspecting, folding, packaging for export.

Pillow Sham

SPAIN

- fabric for the top panel is woven, dyed and printed and exported on rolls to Canada.

PAKISTAN

- fabric for the bottom panel is woven and dyed and exported on rolls to Canada.

CANADA

- fabric for the top and bottom panels is cut; - top and bottom panels are sewn together, leaving an opening for the pillow which will be inserted inside by the purchaser of the sham;
- inspecting, folding, packaging for export.

ISSUE:

What is the country of origin of the submitted 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 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":

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.

9404.90 The country of origin of a good classifiable under subheading 9404.90 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 as follows: the comforter is classified in subheading 9404.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the dust ruffle is classified in heading 6303, HTSUS, and the pillow sham is classified in heading 6304, HTSUS. As the comforter, dust ruffle and pillow sham are comprised of fabric sourced in more than one country, there is no single country in which the fabric was formed. Accordingly, Section 102.21(c)(2) is not applicable to this merchandise.

Paragraph (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 merchandise is not knit to shape and headings 6301 through 6306, HTSUS, and subheading 9404.90, HTSUSA, are excepted by provision (ii), paragraph (c)(3) is inapplicable.

Paragraph (c)(4) states that, "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 subject merchandise the most important manufacturing process occurs at the time of the fabric making. As the fabric for these articles is sourced in more than one country and no one fabric is more important than the other, that is, in the case of the comforter and pillow sham both the bottom and top panels contribute equally to the identity of the good, and in the case of the dust ruffle, both the ruffle and the platform create the character of the merchandise, 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.

Paragraph (c)(5) states that, "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 the subject merchandise the country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Canada.

HOLDING:

The country of origin of the subject comforter, dust ruffle and pillow sham is Canada.

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 section states that a ruling letter is issued on the assumption that all of the information furnished in the 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

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