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NY C87524




May 22, 1998

CLA-2-RR:NC:TA:352 C87524

CATEGORY: CLASSIFICATION

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

RE: Classification and country of origin determination for a door hanger; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Epstein:

This is in reply to your letter dated May 6, 1998, on behalf of Russ Berrie, Co., Inc., Oakland, New Jersey, requesting a classification and country of origin determination for a door hanger which will be imported into the United States.

FACTS:

The submitted sample item number 1440, is a door hanger which is constructed of two panels, one made of brushed knit fabric and the other a woven textile fabric. The two panels are sewn together and stuffed with polyester fiber filling. The article is rectangular shaped and measures approximately 6" x 3 1/2". A woven textile applique is sewn onto one side with the embroidered words "God Bless This Little One". Attached onto the top is a textile ribbon loop for hanging the article.

The manufacturing operations for the door hanger is as follows: The rolls of fabrics are woven and knit in South Korea and then shipped to China where the remainder of the manufacturing processes are performed. After arrival in China the fabric will be cut into the size and shape of the door hanger. The door hanger are sewn and stuffed. It is assumed, although not expressly stated in your letter, that all of the fabrics used to produced this article including the satin ribbon, the brushed knit fabric, the woven fabric back panel and the woven fabric applique were all knit or woven in South Korea. ISSUE:

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

CLASSIFICATION:

The applicable subheading for the door hanger will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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

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

As the fabric is formed in a single country, that is, South Korea, as per the terms of the tariff shift requirement, country of origin is conferred in South Korea.

HOLDING:

The country of origin of the door hanger is South Korea. The pillows are classifiable in subheading 6307.90.9989, HTS, with a duty rate of 7 percent ad valorem.

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.
As the fabric is formed in a single country, that is, South Korea, as per the terms of the tariff shift requirement, country of origin is conferred in South Korea.

HOLDING:

The country of origin of the door hanger is South Korea. The door hanger is classifiable in subheading 6307.90.9989, HTS, with a duty rate of 7 percent ad valorem.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Robert B. Swierupski
Director,

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