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HQ 961133




March 2, 1998
CLA-2 RR:TC:TE 961133 jb

CATEGORY: CLASSIFICATION

TARIFF NO. 6214.30.0000

Greg J. Grasher
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: Country of origin determination for a reversible stole; 102.21(c)(5); last country in which an important manufacturing process occurs

Dear Mr. Grasher:

This is in response to your request, dated November 3, 1997, on behalf of your client, Catherine Regehr Inc., for classification under the Harmonized Tariff Schedule of the United States (HTSUS) and a country of origin determination for a reversible stole which will be imported into the United States.

FACTS:

The merchandise at issue is a reversible stole, made up of two separate pieces of fabric constructed of 100 percent woven polyester and measuring approximately 80 inches by 16 inches. The manufacturing process for the subject stole is as follows:

United States fabric for one side of the stole is formed

Japan fabric for the other side of the stole is formed

Canada each piece of fabric is cut a total of four times from the fabric bolt (for a total of 8 cuts) with the right sides of the fabric facing, the two pieces of fabric are sewn together on all four sides, while leaving a small opening on one side stole is turned using the small opening to expose the right sides of the fabric to the outside labels are sewn opening is sewn and pressed

ISSUE:

What is the classification and country of origin for the subject stole?

LAW AND ANALYSIS:

Classification

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]".

Heading 6214, HTSUS, provides for shawls, scarves, mufflers, mantillas, veils and the like. Accordingly, the subject polyester stole is classified in the appropriate subheading within this heading, that is, subheading 6214.30.0000, HTSUSA.

Country of Origin

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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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

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 is wholly obtained or produced in a single country, territory, or insular possession. As the subject merchandise is not wholly obtained or produced in a single country, territory, or insular possession, Section 102.21(c)(1) 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".

Section 102.21(e) states "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:"

6213-6214 The country of origin of a good classifiable under heading 6213 through 6214 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 under heading 6214, HTSUS. In this instance, as the stole is comprised of fabric from both the United States and Japan, the terms of the tariff shift are not met. Thus, Section 102.21(c)(2) is inapplicable.

Paragraph (c)(3) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (c)(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."

In this instance, as the subject stole is not knit to shape and heading 6214 is excepted by provision (ii), Section 102.21(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 stole the most important manufacturing process occurs at the time of fabric formation. As the stole is composed of fabric woven in two separate countries and no one fabric is more important than the other, a single country of origin determination cannot be made based on Section

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, the country of origin of the subject stole is Canada.

HOLDING:

The subject reversible stole is properly classified in subheading 6214.30.0000, HTSUSA, which provides for, shawls, scarves, mufflers, mantillas, veils and the like: of synthetic fibers. The applicable rate of duty is 6.4 percent ad valorem and the quota category is 659.

Pursuant to Section 102.21(c)(5), the country of origin for the subject stole 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 C.F.R. 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 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.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available at the local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division


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