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July 30, 1999

CLA?2-RR:NC:TA:352 E84596

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 “Bunny Door Pillow”; 19 CFR 102.21(c)(5)

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 “Bunny Door Pillow”, item number 1BAY402, which will be imported into the United States.

FACTS:

The subject merchandise is a “Bunny Door Pillow”, item number 1BAY402. It is constructed of three panels, one a fleece fabric, one a woven textile and the other a tricot fabric. The fleece fabric panel creates the ears and the front of the article, which resembles the face of a bunny rabbit. The woven fabric panel forms the back and the tricot fabric creates the inside of the ears and the nose. The panels are sewn together and stuffed with polyester fiber filling. Attached onto the bottom is a textile ribbon tied into a bow. A braided textile cord is attached onto the top of the article. Embroidered on the back are the words “Sweet Dreams”. It measures approximately 6” x 6”.

The manufacturing operations for the “Bunny Door Pillow” are as follows: The fleece fabric that is used for the face and ears is made in Thailand and then shipped to China where the remainders of the manufacturing processes are performed. The tricot fabric that is used for the inside of the ears is knit in Taiwan and then shipped to China where the remainders of the manufacturing processes are performed. It is assumed, although not expressly stated in your letter, that the woven fabric, which forms the back panel, the textile ribbon and the braided textile cord, were all made in China. After arrival in China the fleece and tricot fabrics along with the fabrics made in China will be cut into the size and shape of the “Bunny Door Pillow”. The “Bunny Door Pillow” is sewn and stuffed in China.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for “Bunny Door Pillow” will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles . . . Other. The rate of duty will be 7 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." 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

6307.90 The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

Section 102.21(e) states that the country of origin is the country in which the fabric comprising the good was formed by a fabric-making process. Accordingly, as the fabrics used to comprise the good are formed by a fabric making process in more than one 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 falls within an excepted provision under (c) (3) (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 this case, since the most important process is fabric formation and fabric formation occurred in three countries it is not possible to determine the country of origin by reference to paragraph (c) (4)

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, the last important manufacturing process, the cutting to size, sewing and assembling the various pieces to form the finished article was done in China. Therefore by operation of paragraph (c) (5) origin is conferred in China since it is the last country in which an important assembly or manufacturing process occurred.

HOLDING:

The country of origin of the “Bunny Door Pillow” is China. The “Bunny Door Pillow” is classifiable in subheading 6307.90.9989, HTS, with a duty rate of 7 percent ad valorem.

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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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