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NY C81557




December 16, 1997

CLA-2-61:RR:NC:TA:3:358 C81557

CATEGORY: CLASSIFICATION

Mr. Owen Hairsine
Zeotrope Holdings, Ltd.
12993-80th Avenue
Surrey, B.C. Canada V3W 3B1

RE: Classification and country of origin determination for an infant's fitted cotton diaper, diaper insert, baby wrap and baby pullup pants; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Hairsine:

This is in reply to your letter dated November 2, 1997, requesting a classification and country of origin determination for a fitted cotton diaper, diaper insert, baby wrap and baby pullup pants, which will be imported into the United States.

FACTS:

The subject merchandise consists of respectively, a fitted cotton diaper, diaper insert, baby wrap, and baby pullup pants.

The manufacturing operations for the fitted cotton diaper, diaper insert, baby wrap, and baby pullup pants are as follows:

1. Fitted Cotton Diaper
a) Material used is
i) Cotton flannelette (35gms small diaper) imported from China for outer shell.
ii) Soaker (30 gms small diaper) constructed by needle punching 50% polyester & 50% rayon made in Canada.
iii) Velcro loops and hooks made in Canada.
iv) Nylon Lycra (85 nylon, 15% lycra) made in Canada.
b) Cotton flannelette and soaker is cut and sewn together by single needle lock stitch. Next the velcro loop and hooks are sewn on, followed by the nylon/lycra coverstitched on the edge. The final step is the serging of the edge of the diaper and attaching the label.
c) Principal use in the USA is the diapering of babies.

2. Diaper Insert
a) Material used is
i) cotton flannelette (10 grams small size) imported from China for outer shell.
ii) soaker(30gms small size) constructed by needle punching 50% polyester & 50% rayon made in Canada.
b) Both parts are cut, two pieces of cotton and one soaker.
c) A serger is used to trim and close the edge and insert a label.
d) Principal use in the USA is an accessory to a cloth diaper for increased absorption during the night.

3. Baby Wrap for covering a cloth diaper
a) Material used:
i) a PVC (polyvinylchloride) coated nylon importer from Taiwan.
ii) Velcro loop and hooks made in Canada.
iii) Nylon lycra binding made in Canada.
iv) Bias polyester tape made in USA.
v) Heat Sealing tape made in USA.
b) This waterproof material is cut into pieces which form the body (one piece) and the half moon sides (two pieces). The half moon sides are attached to the body and the seam is sealed with a hot tape sealing machine. Next the Velcro loop and hooks are attached and then the edges are finished with a polyester binding and a nylon lycra binding. c) The principal use in the USA is as a cloth diaper accessory to provide a waterproof protective barrier so waste can not soil any outer garment.

4. Baby Pullup Pant for covering a cotton diaper a) Material used is a vapor permeable polyurethane coated nylon which is imported into Canada from Belgium.
i) The material is cut and nylon spandex binding is applied to the leg openings and the waist.
ii) The side seams are serged closed
b) The principal use in the USA is as a cloth diaper accessory to provide a waterproof protective barrier so waste can not soil any outer garment but allows water vapor to escape and dissipate excessive heat to reduce the incubation and spread of diaper rash.

ISSUE:

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

CLASSIFICATION:

The fitted cotton diaper and the diaper insert are composite goods consisting of different components. They are classified as if they consisted of the material or component which gives them their essential character. The essential character of both items is imparted by the 50% polyester, 50% rayon soaker, as this material provides the needed absorbency.

The applicable subheading for the fitted cotton diaper and the diaper insert will be 6209.90.3040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for babies' garments and clothing accessories:of other textile materials:of artificial fibers:other, other. The 1997 rate of duty will be 16.4% ad valorem.

The applicable subheading for the baby wrap and the baby pullup pants will be 6209.30.3040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for babies' garments and clothing accessories:of other textile materials:of synthetic fibers:other, other. The 1997 rate of duty will be 16.7% ad valorem.

The duty rate for the fitted cotton diaper, and the diaper insert for 1998, will be 16.2% ad valorem.

The duty rate for the baby wrap and the baby pullup pants, for 1998, will be 16.6% ad valorem.

The fitted cotton diaper, the diaper insert, the baby wrap and the baby pullup pants fall within textile category designation 239. 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":

6209.20.5045-6209.90.9000 If the good consists of two or more component parts, a change to an assembled good of subheading 6209.20.5045 through 6209.90.9000 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

The subject fitted cotton diaper and diaper insert are classified in subheading 6209.90.3040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The subject baby wrap and baby pullup pants are classified in 6209.30.3040, Harmonized Tariff Schedules of the United States Annotated (HTSUSA).

As the fitted cotton diaper, diaper insert, baby wrap and baby pullup pants are wholly assembled from unassembled components, in a single country, Canada, as per the terms of the tariff shift requirement, the country of origin is Canada.

HOLDING:

The country of origin of the fitted cotton diaper, diaper insert, baby wrap and baby pullup pants is Canada. Based upon international textile trade agreements products of Canada are not subject to quota and the requirement of a visa.

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.

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 Bruce Kirschner at 212-466-5865.

Sincerely,

Robert B. Swierupski
Director,

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