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NY C87870




May 27, 1998

CLA-2-RR:NC:TA:N3:358 C87870

CATEGORY: CLASSIFICATION

Mr. Patrick D. Gill
Rode & Qualey
295 Madison Avenue
New York, NY 10017

RE: Classification and country of origin determination for a children's bathrobe; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Gill:

This is in reply to your letter dated May 15, 1998, on behalf of your client, Hampton Industries, requesting a classification and country of origin determination for a children's bathrobe which will be imported into the United States.

FACTS:

The subject merchandise consists of a children's hooded poncho style bathrobe which is made from 100 percent cotton terry woven fabric. The garment is created by making an opening in the center of rectangular shaped fabric and attaching to the opening, a self fabric hood with the embroidered and appliqued depiction of one of six trademarked Looney Tunes cartoon characters. You state that the identical article was classified as a bathrobe in subheading 6208.91.1020, HTSUSA, in HRL 960541, dated December 7, 1997.

According to your submission, the manufacturing operations for the children's poncho style bathrobe are as follows:

In Turkey the fabric will be cut into four component parts, i.e. the towel which will form the body of the poncho, the hood component, the component part which will be attached to the front of the towel, and in the case of the Tasmanian Devil, the component representing the horn and hair. The appliques representing the Looney Tunes TM characters will then be sewn to the hood part in Turkey.

In Romania, an opening will be made in the center of the towel, the hood component part will be sewn closed and the hood will be sewn into the opening, the edges around the opening in the towel will be finished by sewing, the horns and hair will be sewn to the top of the hood, the component part representing the front of the Looney Tunes TM character will be sewn to the front of the towel, and the edges of the towel which forms the poncho will be turned down and sewn.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the children's poncho style bathrobe will be 6208.91.1020, which provides for women's or girls' bathrobes, dressing gowns and similar articles, of cotton, not knit, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The rate of duty will be 8.1 percent ad valorem.

Cotton bathrobes fall within textile category designation 350. 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

6201-6208 If the good consists of two or more component parts, a change to an assembled good of 6201 through 6208 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

As the bathrobe is assembled from two or more component parts in a single country, that is, Romania, as per the terms of the tariff shift requirement, country of origin is conferred in Romania.

HOLDING:

The country of origin of the children's poncho style bathrobe is Romania. Based upon international textile trade agreements products of Romania are 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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