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January 15, 1999

CLA?2-RR:NC:TA:350 D86412

CATEGORY: CLASSIFICATION

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

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

Dear Mr. Penksa:

This is in reply to your letter dated December 24, 1998, on behalf of Louver-Lite (Canada) Limited, requesting a classification and country of origin determination for four textile fabrics which have either been treated with a water based vinyl emulsion or coated with flock, for importation into the United States. The end use of these materials is for manufacture into roller shade fabrics.

FACTS:

You submitted samples of four representative fabrics depicting such fabrics before and after being coated with flock or treated with what you describe as a water based vinyl emulsion (likely a polyvinyl chloride plastics material). The four materials are identified as Sentinal, Nursery, Nursery Plains and Nocturne. All of these base fabrics were produced in Italy and afterward were sent to the United Kingdom for any printing, dying, coating, trimming and/or slitting. You write that all four 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

Sentinal Italy U.K. Yes
Nursery Italy U.K. Yes
Nursery Plains Italy U.K. Yes
Nocturne Italy U.K. Yes

The first item, Sentinal consists of a dyed woven fabric composed of 100% polyester man-made fiber filament (textured) 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: 22 ends/cm Yarn count: 334Tex Weft: 17 picks/cm

Wt. Of Base Fabric: 150g/m²
Coating Wt.: 275g/m²*
Total Wt.: 425g/m²*

*Although these are the figures you furnished, the coating and total weights are well in excess of similar materials you have recently submitted for rulings. The before and after samples were informally tested and found to weigh 190 g/m² and 215 g/m² respectively. This indicates a coating weight of 25 g/m² (11% coating), which is in keeping with similar goods furnished in the past. This also explains why the coating is not visible to the naked eye.

The second item, style Nursery, is a woven fabric composed of 100% polyester man-made fiber filament yarns. This material has been visibly coated on the posterior surface with a polyester man-made fiber flock. It is not clear from your letter, but we will assume the flocking application was applied in the U.K. The other side is printed. You provided the following technical specifications for this material. Thread Count: Warp: 22 ends/cm Yarn count: 334DTex Weft: 17 picks/cm

Wt. Of Base Fabric: 150g/m²
Coating Wt.: 275g/m²
Total Wt.: 425g/m²

The third and fourth items, styles Nursery Plains and Nocturne are similarly constructed and flocked as described above for style Nursery and contain the same fabric construction and weights. These two fabrics differ slightly from style Nursery in that they are dyed and not printed.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for style Sentinal will be subheading 5407.52.2060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other woven fabrics of synthetic filament yarn, containing 85 percent ad valorem or more by weight of textured polyester filaments, dyed, ... weighing more than 170g/m². The duty rate is 16 percent ad valorem.

The applicable subheading for styles Nursery, Nursery Plains and Nocturne will be subheading 5907.00.6000, HTS, which provides for textile fabrics otherwise impregnated, coated, or covered, ... not laminated, of man-made fibers. The duty rate is 2.9 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 processing occurred in more than one country.

With respect to all four styles, 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 respect to style Sentinal, 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.

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.

Since this material was only dyed and/or coated etc. in the U.K., the tariff shift requirement has not been met and there was no fabric making process performed in the U.K. This fabric remained classifiable in subheading 5407.52.2060.

The pertinent parts of paragraph (c)(3) reads, i.e., specifically (c)(3)(ii) ...” 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. Rule (6) to Section 102.21 states that “the term wholly assembled means when used with reference to a good that there must be at least two components which preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession.” Minor attachments and minor embellishments may be disregarded.

Accordingly, it is Italy where both the warp and weft yarns were combined to form the finished product. Therefore, Italy would be the country of origin for this style Sentinal.

With regard to styles Nursery, Nursery Plains and Nocturne, 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

5906-5907 A change to heading 5906 through 5907 from any other chapter, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 ... and provided the change is the result of a fabric making process. The fabrics did not meet the tariff shift requirement, nor have they undergone a fabric making process in the U.K. .

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.

As styles Nursery, Nursery Plains and Nocturne are neither knit to shape, nor wholly assembled in a single country, 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 is where the most important assembly or manufacturing process of the base fabrics occurred. It is the weaving of the cloth that is the most important manufacturing process, therefore, the country of origin of styles Nursery, Nursery Plains and Nocturne is Italy.

HOLDING:

The country of origin of all four materials would be Italy. The holding set forth above applies only to the specific factual situations 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 George Barth at 212-466-5884.

Sincerely,

Robert B. Swierupski
Director,

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