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February 16, 1999

CLA?2-RR:NC:TA:349 D87626

CATEGORY: CLASSIFICATION

Mr. Joel K. Simon
Serko & Simon, L.L.P.
One World Trade Center - Suite 3371
New York, NY 10048

RE: Classification and country of origin determination for a fleece blanket; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Simon:

This is in reply to your letter dated February 4, 1999, requesting a classification and country of origin determination for a fleece blanket which will be imported into the United States.

FACTS:

The subject merchandise, referred to as a “Pooh Blanket”, is a child’s novelty blanket. The blanket is made from a 100 percent polyester knit fleece fabric. It measures approximately 29 x 29.5 inches and has rounded corners. The edges of the red blanket are finished with an overcast stitch. One corner of the blanket is folded and stitched to create a mock turtle neck effect. A plush "Winnie the Pooh" bear head is attached to this corner. The head measures approximately 5 inches in diameter and is made from a man-made fiber knit pile outer shell that has been stuffed with a loose polyester fiber fill. Two small plush pads which represent the bear’s paws are sewn to the edge of the blanket on either side of the head. You have proposed three different manufacturing scenarios. The manufacturing operations for the blanket are as follows:

Scenario A
TAIWAN:
-The blanket fabric is knit, dyed and napped. -The plush fabric for the head and paws is knit and finished. THAILAND:
-The blanket fabric is cut to size and shape. -The edges are finished.

CHINA:
-The plush fabric is cut sewn and stuffed, forming the head and paws. -The head and paws are joined to the blanket. -The “Pooh Blanket” is packed for shipment.

Scenario B
TAIWAN:
-The blanket fabric is knit, dyed and napped. -The plush fabric for the head and paws is knit and finished.

CHINA:
-The blanket fabric is cut to size and shape. -The edges are finished.
-The plush fabric is cut sewn and stuffed, forming the head and paws. -The head and paws are joined to the blanket. -The “Pooh Blanket” is packed for shipment.

Scenario C
TAIWAN:
-The blanket fabric is knit, dyed and napped. -The plush fabric for the head and paws is knit and finished. -The blanket fabric is cut to size and shape.

CHINA:
-The edges of the blanket are finished.
-The plush fabric is cut sewn and stuffed, forming the head and paws. -The head and paws are joined to the blanket. -The “Pooh Blanket” is packed for shipment.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the “Pooh Blanket” will be 6301.40.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers... other. The rate of duty will be 10.8 percent ad valorem. The blanket falls within textile category designation 666.

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

6301-6306 The country of origin of a good classifiable under heading 6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric making process.

As the fabric comprising the blanket is formed in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, the country of origin of the blanket, under all three manufacturing scenarios, is conferred in Taiwan.

HOLDING:

The subject fleece blanket is classified in subheading 6301.40.0020, HTSUSA, which provides for knit blankets, of synthetic fibers.

The country of origin of the blanket is Taiwan. Based upon international textile trade agreements products of Taiwan which fall within textile category designation 666 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 John Hansen at 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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