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NY D85340




December 21, 1998

CLA-2-RR:NC:TA:352 D85340

CATEGORY: CLASSIFICATION

Mr. Thomas A. Penksa
PBB Global Logistics
434 Delaware Avenue
Buffalo, NY 14202

RE: Classification and country of origin determination for five 100% filament polyester printed woven fabrics; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Penska:

This is in reply to your letter dated November 27, 1998, on behalf of your client Louver-Lite Canada, requesting a classification and country of origin determination for five woven fabrics which will be imported into the United States.

FACTS:

The subject merchandise consists of five woven fabrics, designated as styles Brushstrokes SPC, Moire SPC, Revere SPC, Florence SPC and Kashmir SPC, that are identical in construction and fiber content and vary only in the design with which they have been printed. Each of the fabrics is composed of 100% filament polyester and is characterized by a 5 X 1 satin weave. The fabrics contain 88 single yarns per centimeter in the warp and 25 single yarns per centimeter in the filling. They are constructed using 78 decitex non-textured yarns in the warp and 167 decitex textured yarns in the filling. Weighing 130 g/m2, these fabrics will be imported in 183 centimeter widths. The fabrics have had a small quantity of polyvinyl chloride plastic coated on both sides of the fabric however this plastic coating is not visible to the naked eye. Each of the styles has been printed with a unique design. Your correspondence indicates that these fabrics will be used in the manufacture of roller shades.

The manufacturing operations for the five fabrics are also identical. The warp yarns are extruded in italy and the filling yarns are extruded in Indonesia. The Indonesian yarns are shipped to Italy where they are woven with the Italian warp yarns into the satin fabric base cloth. This fabric is shipped to the United Kingdom where the fabric is printed, coated and finished into the final product.

ISSUE:

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

CLASSIFICATION:

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part that heading 5903, HTS, applies to:

(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:

(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color;

Since the coating or lamination on the samples submitted is not visible to the naked eye, they are not considered coated fabrics for the purposes of classification as coated or laminated fabrics in heading 5903, HTS.

The applicable subheading for all five woven fabrics will be 5407.69.9010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of polyester filaments, other, printed, weighing not more than 170 g/m2. The rate of duty will be 16.2 percent ad valorem in 1998 and 16 percent ad valorem in 1999.

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

5407-5408 A change to heading 5407 through 5408 from any heading outside that group, provided that the change is the result of a fabric-making process.

As the fabrics were all formed by a fabric-making process in a single country, that is, they were all woven in Italy, as per the terms of the tariff shift or other requirement of the above cited rule, country of origin is conferred in Italy.

HOLDING:

The country of origin of the all five fabrics is Italy. Products of Italy are not subject to either visa requirements or quota restraints.

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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