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NY B84233




May 6, 1997

CLA-2-RR:NC:TA:349 B84233

CATEGORY: CLASSIFICATION

Mr. Arlen T. Epstein
Serko & Simon LLP
One World Trade Center
Suite 3371
New York, NY 10048

RE: Classification, marking and country of origin determination for a fabric snowman wall hanging; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Epstein:

This is in reply to your letter dated April 4, 1997, requesting a classification, marking and country of origin determination for a fabric snowman wall hanging which will be imported into the United States.

FACTS:

The subject merchandise consists of a pre-production prototype of a textile wall hanging referred to as Item number 8421, Fabric Snowman Plaque. The approximately 7.25 x 18 inch wall hanging consists of two components, a ten inch snowman and a 5.25 x 6.75 inch plaque or bulletin board. The snowman is wearing a black hat with red trim, black boots, plaid pants and scarf and a grey sweater adorned with Christmas trees, a reindeer and a button. The face of the snowman has a carrot nose and a series of dots which represent the eyes and mouth. A pair of gold colored cardboard wings are attached to the snowman.

The snowman hangs from a fabric bulletin board by two coiled wires. The outer edge of this component is made from a check fabric leaving a 3.5 x 4.5 inch white fabric center. The word "Peace" is embroidered in this center space. Three hang loops are attached to the top of the bulletin board. A seven inch wooden rod has been inserted into and glued to these loops. This rod allows the item to hang from a hook or a nail as a wall hanging.

The Fabric Snowman Plaque consists of different components and fabrics. Various parts are made from either 100 percent acrylic felt, 100 percent cotton woven fabric, 100 percent polyester knit fabric, 65 percent polyester and 35 percent cotton woven fabric, 100 percent polyester batting, wire, plastic foam or cardboard. This item is essentially composed of not knit synthetic fibers. All of the components used in manufacturing the Fabric Snowman Plaque, except the wood for the hanging rod, are stated to be manufactured in Taiwan.

The manufacturing operations for the Fabric Snowman Plaque are as follows:

Taiwan:
-various fabrics are woven, knit or felted. -uncut bolts of fabric and other components are sent to China.

China:
-fabrics and other components are cut to size and shape. -face of the snowman is printed and word "peace" is embroidered.
-components are assembled into a winged snowman and bulletin board.
-the two pieces are joined by wire and the wooden hang rod is added.

ISSUE:

What are the classification, marking and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the Fabric Snowman Plaque will be 6304.93.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of 9404: other: not knitted or crocheted of synthetic fibers. The rate of duty will be 10.2 percent ad valorem.

The fabric Snowman Plaque falls within textile category designation 666. The quantity required to be shown is the full weight of the finished article. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you 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 available for inspection at your local Customs office.

COUNTRY OF ORIGIN - 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 materials 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) in pertinent part 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":

HTSUS Tariff shift and/or other requirements

6301-6306 The country of origin of a good classifiable under heading 6301 through 6304 is the country, territory or insular possession in which the fabric comprising the good was formed by a fabric making process.

As the fabrics comprising the Fabric Snowman Plaque are formed in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, country of origin is conferred in Taiwan.

MARKING:

You have also requested a ruling on whether the proposed marking "Made in China of Taiwanese Fabric" or "Cut and Sewn in China from Taiwanese Fabric" is an acceptable country of origin marking for the Fabric Snowman Plaque. This marking would appear on a sewn on fabric label.

The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

The proposed marking "Made in China of Taiwanese Fabric" or "Cut and Sewn in China from Taiwanese Fabric" is not an acceptable country of origin marking for the finished snowman wall hanging. The origin rules indicate that the country of origin of the finished wall hanging is Taiwan, where the fabric for the item is formed. The proposed marking "Made in China of Taiwanese Fabric" or "Cut and Sewn in China from Taiwanese Fabric" only indicates that the fabric is of Taiwanese origin, not that the wall hanging is of Taiwanese origin as determined above. Since this proposed marking is in direct conflict with the origin determination made pursuant to Section 102.21, it does not satisfy the marking requirements of 19 U.S.C. 1304 and, thus, is not an acceptable country of origin marking for the finished Fabric Snowman Plaque.

However, a phrase such as "Made in Taiwan, Further Processed in China" indicates that the country of origin of the finished wall hanging is Taiwan which is consistent with the origin rules for other furnishings under Section 102.21, Customs Regulations. Marking the wall hanging "Made in Taiwan, Further Processed in China" will satisfy the marking requirements of 19 U.S.C. 1304 and would be an acceptable country of origin marking for the finished Fabric Snowman Plaque.

HOLDING:

The subject Fabric Snowman Plaque is classified in subheading 6304.93.0000, HTSUSA, which provides for other furnishings of synthetic fibers.

The country of origin of the Fabric Snowman Plaque is Taiwan. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Pursuant to the origin rules set forth in Section 102.21 and the country of origin marking requirements of 19 U.S.C. 1304 the proposed country of origin marking "Made in China of Taiwanese Fabric" or "Cut and Sewn in China from Taiwanese Fabric" is not an acceptable country of origin marking for the Fabric Snowman Plaque. However, marking such as "Made in Taiwan, Further Processed in China" will satisfy the marking requirements of 19 U.S.C. 1304 and is an acceptable country of origin marking for the finished Fabric Snowman Plaque.

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, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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