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June 15, 1999

CLA?2-RR:NC:3:353 E82149

CATEGORY: CLASSIFICATION

Ms. Ludene Murphree
Gap Inc.
One Harrison Street
San Francisco, CA 94105

RE: Classification and country of origin determination for a mitten/scarf and hat; 19 CFR 102.21 (c)(2)

Dear Ms. Murphree:

This is in reply to your letter dated May 21, 1999, requesting a classification and country of origin determination for a mitten/scarf and hat, which will be imported into the United States. Samples of both items were provided and are being returned to you.

FACTS:

The subject merchandise is a style 545974 Magic fleece mitten scarf and a style 545975 Magic fleece hat.

The style 545974 Magic fleece mitten scarf consists of knit 100% polyester fabric. The item is a scarf measuring approximately 6 inches wide and 62 inches long, at the end of the scarf are 8 inch long mittens. In one mitten pocket there is a permanently attached stuffed toy dog. You state that the scarf is to be worn around the neck and down the inside sleeves to the hands.

The style 575975 Magic fleece hat consists of knit 100% polyester fabric. The item measures approximately 8x8 inches and the top of the hat features a permanently attached stuffed toy dog.

The manufacturing operations for the styles 545974 Magic fleece mitten scarf and the 575975 Magic fleece hat are as follows:

TAIWAN

The fleece fabric is formed in Taiwan for both styles. CHINA

The style 545974 Magic fleece mitten scarf it is cut to length with mitten shaped ends and has a mitten shaped piece of fabric sewn onto each end to form a space for the hand. The entire scarf has a finished edge and there is a stuffed toy dog that is made in China permanently attached to one mitten pocket.

The style 575975 Magic fleece hat is made by cutting a piece of fabric measuring approximately 16 x 8 inches. The 8 inch ends are then sewn together creating a cylinder, which is then closed at one end creating the hat. A stuffed toy dog that is made in China is permanently attached to the top of the hat.

ISSUE:

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

CLASSIFICATION:

The style 545974 Magic fleece mitten scarf is classifiable in headings 6116 (mittens) and 6117 (scarves). As both features are of equal importance, there is no essential character. The item will be classified using General Rule of Interpretation (GRI) 3. (c) “Âunder the heading which occurs last in numerical order among those which equally merit consideration.”

The applicable subheading for the style 545974 Magic fleece mitten scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers... Other.” The rate of duty will be 11.6% ad valorem.

The applicable subheading for the style 575975 Magic fleece hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid... Other: Other: Other.” The rate of duty will be 29.8 cents per kilogram plus 10.6% ad valorem.

The styles 545974 Magic fleece mitten scarf and 575975 Magic fleece hat fall within textile category designation 659. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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.

Regarding the style 545974 Magic fleece mitten scarf, 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

6101-6117 (1) If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

As the subject mitten scarf is not knit to shape, consists of at least two component parts, and is wholly assembled in one country, that is, China, the tariff shift rule is applicable. Accordingly, the country of origin of the mitten scarf is China.

Regarding the style 575975 Magic fleece hat, 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

6505.90 (1) If the good consists of two or more components, a change to subheading 6505.90 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

As the stuffed toy dog sewn to the top of the hat weighs more than 7% of the weight of the article it is not de minimis. It is considered a major embellishment that affects the identity of the good. The item, therefore, consists of two component parts. As the subject hat consists of at least two component parts, and is wholly assembled in one country, that is, China, the tariff shift rule is applicable. Accordingly, the country of origin of the hat is China. and Section 102.21(c)(2) is applicable.

HOLDING:

The country of origin of the style 545974 Magic fleece mitten scarf and the style 575975 Magic fleece hat is China. Based upon international textile trade agreements products of China 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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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