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August 10, 1999

CLA-2-RR:NC:TA:349 E84948

CATEGORY: CLASSIFICATION

Ms. Stacy Bauman
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: Classification, marking and country of origin determination for tablecloths; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Bauman:

This is in reply to your letter dated July 19, 1999, requesting a classification, marking and country of origin determination for tablecloths which will be imported into the United States.

FACTS:

The subject merchandise consists of 100 percent polyester tablecloths. The submitted sample is a rectangular, plain woven tablecloth that measures 52 x 72 inches. The tablecloths will be imported in other sizes and shapes. The manufacturing operations for the tablecloths are as follows:

Philippines:
-polyester fabric is woven.
-fabric is dyed.
-fabric is shipped to Taiwan.

Taiwan:
-fabric is cut to size and shape.
-edges are finished.
-tablecloths are packed and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the tablecloths will be 6302.53.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: of man-made fibersĀ tablecloths and napkins: other. The rate of duty will be 12 percent ad valorem.

The tablecloths fall 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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.

As the fabric comprising the tablecloths is formed in a single country, that is, the Philippines, as per the terms of the tariff shift requirement, country of origin is conferred in the Philippines.

MARKING:

You have also requested a ruling on whether the proposed marking "Made in Philippines, Further Processed in Taiwan" is an acceptable country of origin marking for the tablecloths.

The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

The proposed marking "Made in Philippines, Further Processed in Taiwan" indicates that the country of origin of the finished tablecloths is the Philippines which is consistent with the origin rules for table linen under Section 102.21, Customs Regulations. Marking the tablecloths "Made in Philippines, Further Processed in Taiwan" will satisfy the marking requirements of 19 U.S.C. 1304 and would be an acceptable country of origin marking for the finished tablecloths.

HOLDING:

The tablecloths are classified in subheading 6302.53.0020, HTSUSA, which provides for plain woven tablecloths and napkins of man-made fibers.

The country of origin of the tablecloths is the Philippines. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa.

The proposed country of origin marking "Made in Philippines, Further Processed in Taiwan" will satisfy the marking requirements of 19 U.S.C. 1304 and is an acceptable country of origin marking for the finished tablecloths.

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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