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NY D85930





December 31, 1998

CLA-2-RR:NC:TA:350 D85930

CATEGORY: CLASSIFICATION

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

RE: Classification and country of origin determination for five textile fabrics for use in the manufacture of roller shades, from the United Kingdom; 19 CFR 102.21(c)(4). 102.21(b)(5).

Dear Mr. Penksa:

This is in reply to your letter dated December 11, 1998, on behalf of Louver-Lite (Canada) Limited, requesting a classification and country of origin determination for five textile fabrics which have been treated with a water based vinyl emulsion for importation into the United States.

FACTS:

You submitted samples of five representative fabrics depicting such fabrics before and after being treated with what you describe as a water based vinyl emulsion (likely a polyvinyl chloride plastics material). The five materials are identified as Spice SPC, Erin, Leaf, Shimmer and Trevira C.S. All of these base fabrics were produced in either the United Kingdom, Belgium or France and afterward were sent to the United Kingdom for any printing, dying, coating, trimming and/or slitting. You write that all five materials will be imported in 72 inch wide widths. The chart that follows illustrates the status of each individual style:

Fabric Name Base Cloth
Final Cloth Textured Yarns

Spice SPC U.K.
U.K. Yes
Erin U.K.
U.K. Yes
Leaf Belgium
U.K. Yes
Shimmer France
U.K. No
Trevira C.S. France
U.K. No

The first item, Spice SPC, consists of a stitch-bonded fabric (knit) composed of 100% polyester man-made fiber filament yarns. This material has been coated on one surface with a polyvinyl chloride based plastics material which is in sufficient amount to be visible to the naked

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eye. You provided the following technical specifications for this material:

Thread Count: Warp: Stitchbonded
Weft: Stitchbonded

Wt. Of Base Fabric: 130g/mý
Coating Wt.: 150g/mý
Total Wt.: 280g/mý

The second item, style Erin, is a stitch-bonded fabric (knit) composed of 100% polyester man-made fiber filament yarns. This material has been coated on one surface with a polyvinyl chloride based plastics material which is not in sufficient amount to be visible to the naked eye. You provided the following technical specifications for this material.

Thread Count: Warp: Stitchbonded
Weft: Stitchbonded

Wt. Of Base Fabric: 155g/mý
Coating Wt.: 45g/mý
Total Wt.: 200g/mý

The third item, style Leaf, consists of a jacquard woven fabric composed of 100% polyester man-made fiber filament yarns (textured). This material has been coated on one surface with a polyvinyl chloride based plastics material which is not in sufficient amount to be visible to the naked eye. You provided the following technical specifications for this material:

Warp: 36 end/cm Yarn count: Wp/50/2
Weft: 12 picks/cm We/50/2

Wt. Of Base Fabric: 167g/mý
Coating Wt.: 63g/mý
Total Weight: 230g/mý

The fourth material, style Shimmer, consists of a woven fabric composed of 100% glass fiber twisted yarns. While there is a slight plastics treatment applied to one surface, it is not considered in sufficient quantity to be considered visible to the naked eye as stated in your letter. The following technical specifications were provided for this material:

Wt. Of Base Fabric: 180g/mý
Coating Wt.: 20g/mý
Total Weight: 200g/mý

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The fifth and final item, style Trevira C.S. consists of a woven fabric composed of 100% polyester filament yarns. While there is a very slight (of insignificant weight) plastics treatment applied to one surface, it is not considered in sufficient quantity to be considered visible to the naked eye as stated in your letter. The following technical specifications were provided for this material:

Wt. Of Base Fabric: 285g/mý
Coating Wt.: 0 g/mý
Total Weight: 285g/mý

The plastics application to all the qualities adds a degree of stiffness to most of the materials, but is not visible to the naked eye in all styles, as noted in the description of each style.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for style Spice SPC, will be 5903.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, not over 70 percent by weight of rubber or plastics. The duty rate is 8.1 percent ad valorem. Effective January 1, 1999, the duty rate will be 8 percent ad valorem.

The applicable subheading for style Erin, will be 6002.43.0080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other knitted or crocheted fabrics, warp knit, ... of man-made fibers. The rate of duty will be 12.4 percent ad valorem. Effective January 1, 1999, the duty rate will be 12 percent ad valorem.

The applicable subheading for styles Leaf will be subheading 5407.53.2060, HTS, which provides for other woven fabrics of synthetic filament yarn, containing 85 percent ad valorem or more by weigh of textured polyester filaments, of yarns of different colors, ... weighing more than 170g/mý. The duty rate is 15 percent ad valorem. Effective January 1, 1999, the duty rate will be 14.5 percent ad valorem.

The applicable subheading for style Trevira will be subheading 5407.61.9935, HTS, which provides for other woven fabrics of synthetic filament yarn, containing 85 percent or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, weighing more than 170g/mý. The duty rate is 16.2 percent ad valorem. Effective January 1, 1999, the duty rate will be 16 percent ad valorem.

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The applicable subheading for style Shimmer will be subheading 7019.52.9000, which provides for glass fibers ... and articles thereof (for example, yarn, woven fabrics) ... other woven fabrics, of a width exceeding 30 cm, plain weave, weighing less than 250 g/mý, of filaments measuring per single yarn not more than 136 tex, colored. The duty rate is 9.5 percent ad valorem Effective January 1, 1999, the duty rate will be 9 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." None of the styles meet this criteria because we do not know where the yarns were obtained.

With respect to styles Spice SPC, Erin, Leaf, and Trevira C.S. and Shimmer, 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:"

With regard to style Spice SPC, 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

5901-5903 A change to heading 5901 through 5903 from any other heading except
6002 (knit fabric), also ... provided the change is the result of a fabric making process.

A fabric making process is defined in Section 102.21(b)(2) as any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twin, cordage, rope or fabric strips and results in a textile fabric.

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Since the fabric is of knit construction (6002), it is excluded from the tariff shift consideration, nor has it undergone a fabric making process within headings 5901-5903. (C)(2) of this section is thereby excluded.

With regard to styles Leaf and Trevira, 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 the change is the result of a fabric making process.

Since these materials were only printed and/or coated etc. in the U.K., the tariff shift requirement has not been met as there was no fabric making process performed in the U.K..

With regard to style Shimmer, the tariff shift requirement is as follows:

HTSUS Tariff shift and/or other requirements

7019.40-7019.59 A change to subheading
7019.40-7019.59 from any other subheading provided the change is the result of a fabric making process.

Since this material was only printed and/or coated, etc. in the U.K., the tariff shift requirement has not been met; there was no fabric making process.

With regard to style Erin, the tariff shift requirement is as follows:

HTSUS Tariff shift and/or other requirements

6001-6002 A change to heading 6001 through 6002 from any heading outside that group provided that the change is the result of a fabric making process.

Since this material was only printed and or coated, etc. in the U.K., the tariff shift requirement has not been me; there was no fabric making process.

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,

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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.

As the subject merchandise is neither knit to shape, nor wholly assembled, 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".

In this scenario, it would be the country where the manufacturing process of the base fabric occurred.

HOLDING:

The country of origin of Spice SPC and Erin will be the United Kingdom where the base fabric was produced.

The country of origin for styles Shimmer and Trevira is France where the base fabric was produced.

The country of origin for style Leaf will be Belgium where the base fabric was produced.
The holdings set forth above apply 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.

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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 George Barth at 212-466-5884.

Sincerely,

Robert B. Swierupski
Director,

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