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August 5, 1999

CLA-2-RR:NC:TA:349 E84587

CATEGORY: CLASSIFICATION

Mr. Donald A. Keller
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: Classification and country of origin determination for a textile furnishing; 19 CFR 102.21(c)(5): last country where an important assembly or manufacturing process occurred

Dear Mr. Keller:

This is in reply to your letter dated July 7, 1999, on behalf of Hallmark Cards, requesting a classification and country of origin determination for a textile furnishing which will be imported into the United States.

FACTS:

The subject merchandise is referred to as a "wooden framed bunny", Stock # 1BAY405. The submitted sample consists of a wood frame and a textile "picture". The outside of the frame measures 7.5 inches square and it has a 4.5-inch square opening for the "picture". This item may be hung on a wall or used with the hinged easel stand attached to the back. The textile "picture" is a three dimensional representation of the face and ears of a rabbit. The "picture" is made from several fabrics including a 100 percent acrylic knit pile fabric, 100 percent polyester tricot fabrics, 65 percent polyester and 35 percent cotton woven fabric, polyester fiberfill and a cotton backing fabric. The acrylic pile fabric is the predominant fabric and the textile "picture" provides the essential character of the "wooden framed bunny".

The manufacturing operations for the "wooden framed bunny" are as follows:

Thailand:
-acrylic pile fabric is knit.
-fabric is shipped to China.

Taiwan:
-polyester tricot fabric is knit.
-fabric is shipped to China.

China:
-65 polyester/35 cotton and 100% cotton fabrics are woven. -polyester fill is made.
-fabrics are cut to size and shape.
-fabric pieces are sewn, assembled and stuffed creating the "picture. -wood is cut to size, assembled into a frame and painted. -"picture" is glued to wood backing and attached to the frame. -"wooden framed bunny" is packed and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the "wooden framed bunny" will be 6304.91.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted of man-made fibers. The rate of duty will be 8.6 percent ad valorem.

The "wooden framed bunny" falls within textile category designation 666. 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.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.

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.

Accordingly, as the fabrics comprising the "wooden framed bunny" are not formed in a single country, Section 102.21(c)(2) is inapplicable.

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 the subject merchandise is not knit to shape and heading 6304, HTSUSA, is excepted from provision (ii), 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 the case of the subject merchandise, the most important manufacturing process occurs at the time of fabric making. As the fabric for the merchandise is sourced in more than one country, and no one fabric is more important than the other, country of origin cannot be readily determined based on the fabric making process. Section 102.21(c)(4) is inapplicable.

Paragraph (c)(5) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred". Accordingly, in the case of the subject merchandise, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, China.

HOLDING:

The "wooden framed bunny" is classified in subheading 6304.91.0040, HTSUSA, which provides for other knit furnishing articles of man-made fibers.

The country of origin of the "wooden framed bunny" 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 John Hansen at 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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