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NY F87004





May 23, 2000

CLA2-RR:NC:3:353 F87004

CATEGORY: CLASSIFICATION

Ms. Aileen A. Juarez
Berytos International Trading Co., Ltd.
1 East 33rd Street, 8th Floor
New York NY 10016

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

Dear Ms. Juarez:

This is in reply to your letter dated April 17, 2000, received in this office on May 12, 2000, requesting a classification and country of origin determination for a reversible muffler which will be imported into the United States.

FACTS:

The submitted sample consists of a quilted muffler composed on one side of woven 100% polyester fabric and the other side of knit 100% polyester fleece fabric. The muffler measures approximately 60 inches long and 10 inches wide. No style designation was provided with the submitted sample.

The manufacturing operations for the reversible muffler are as follows:

Taiwan:

Woven 100% polyester fabric is formed
Knit 100% polyester fleece fabric is formed

Macau:

Cutting fabric to size, sewing (quilting) and hemming

ISSUE:

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

CLASSIFICATION:

The reversible muffler is classifiable in heading 6117 for the knit side and 6214 for the woven side. As both sides of the muffler are equally suitable for wear as the outer surface, there is no essential character to the item. The muffler will be classified following GRI 3(c) under the heading which occurs last in the tariff.

The applicable subheading for the reversible muffler will be 6214.30.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Shawls, scarves, mufflers, mantillas, veils and the like: Of synthetic fibers.” The rate of duty will be 5.3% ad valorem.

The reversible muffler falls 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.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

6213–6214 The country of origin of a good classifiable under heading 6213 through 6214 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

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

HOLDING:

The country of origin of the reversible muffler is Taiwan. Based upon international textile trade agreements products of Taiwan 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 section 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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