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NY C89224


July 10, 1998

CLA-2-RR:NC:3:353 C89224

CATEGORY: CLASSIFICATION

Mr. William F. Sullivan

MSAS Customs Logistics, Inc.

248-06 Rockaway Blvd.

Jamaica, NY 11422

RE: Classification and country of origin determination for a polyester/silk scarf; 19 C.F.R. §102.21(c)(5).

Dear Mr. Sullivan:

This is in reply to your letter dated June 25, 1998, on behalf of Depeche Mode Co., requesting a classification and country of origin determination for a polyester/silk scarf which will be imported into the United States. A sample of the scarf was sent with the ruling request and is being returned at your request.

FACTS:

The subject merchandise is a scarf, style number 20866, measuring approximately 20" x 78". It consists of two sides, one side is made of black 100% polyester woven fabric and the other side is made of ivory 100% silk woven fabric.

The manufacturing operations for the scarf are as follows: The polyester fabric is made in Taiwan, the silk fabric is made in China. The fabrics are shipped to Hong Kong where the material is cut and sewn together to form the finished scarf.

ISSUE:

What is the classification and country of origin of the subject scarf?

CLASSIFICATION:

The item in question is a scarf that could be classified as a scarf of synthetic fibers under 6214.30.0000 or a scarf of silk or silk waste under 6214.10.1000.

General Rule of Interpretation (GRI) 3 states that:

"3. When...goods are, prima facie, classifiable under two or
more headings, classification is affected as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale...shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to...3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration."

In the instant situation neither fabric imparts the essential character to the item. Therefore, the scarf will be classified using GRI 3(c) under the heading which occurs last in numerical order.

The applicable subheading for the scarf, style number 20866, will be 6214.30.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Shawls, scarves, mufflers, mantillas, veils and the like: Of synthetic fibers." The rate of duty will be 6.4% ad valorem.

The style number 20866 scarf falls within textile category designation 659. 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

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.

In this instance the subject scarf is comprised of fabric from both Taiwan and China, therefore, the foreign material does not meet the requirements of Section 102.21(e). Thus, Section 102.21(c)(2) is inapplicable.

Section 102.21(c)(3) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (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.

The subject merchandise has not been knit to shape and has been wholly assembled in Hong Kong. In accordance with Section 102.21(c)(3)(ii), goods that are classifiable in Headings 6213 and 6214, HTSUSA, are excepted from the assembly rule and thus, Section 102.21(c)(3) is inapplicable.

Section 102.21(c)(4) states, "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." As the manufacturing of the fabrics is the most important process in the production of the scarf, a single country of origin determination cannot be made based on Section 102.21(c)(4).

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, in the case of the subject scarf, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Hong Kong.

HOLDING:

The country of origin of the scarf is Hong Kong. Based upon international textile trade agreements products of Hong Kong 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 C.F.R. §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 C.F.R. §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 C.F.R. §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 Kenneth Reidlinger at 212-466-5881.

Sincerely,


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