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NY H88667




March 12, 2002

CLA2-RR:NC:3:353 H88667

CATEGORY: CLASSIFICATION

Ms. Rita Pitts
Dillards’s Inc.
1600 Cantrell
Little Rock, AK 72201

RE: Classification and country of origin determination for shawls; 19 CFR 102.21(c) (2) and (c)(5)

Dear Ms. Pitts:

This is in reply to your letter dated February 13, 2002, requesting a classification and country of origin determination for shawls which will be imported into the United States. The samples will be returned, as you requested.

FACTS:

The subject merchandise is Styles F24W114 and F24W115 Shawls. Style F24W114 Shawl is constructed of woven 100% polyester satin fabric and measures approximately 80 inches long and 21 inches wide. The shawl is folded to form two layers, is sewn on three sides and features fringes on both ends. Style F24W115 Shawl is composed of two panels, both measuring approximately 80 inches long and 20 inches wide. One panel is constructed of woven 82% rayon/18% silk velvet fabric; the other panel is constructed of woven 100% polyester satin fabric. The shawl is sewn on all sides and features fringes on both ends.

The manufacturing operations for the Styles F24W114 and F24W115 Shawls are as follows:

Style F24W114 Shawl:

The weaving, dying and finishing of the woven 100% polyester satin fabric is performed in Korea. The cutting, sewing and attaching of the fringe is performed in China.

Style F24W115 Shawl:

The weaving, dying and finishing of the woven 82% rayon/18% silk velvet fabric is performed in China. The weaving, dying and finishing of the woven 100% polyester satin fabric is performed in Korea. The cutting, sewing and attaching of the fringe is performed in China.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Style F24W114 Shawl will be 6214.30.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Scarves, shawls, mufflers, mantillas, veils and the like: Of synthetic fibers.” The rate of duty will be 5.3% ad valorem.

Neither panel imparts the essential character of the Style F24W115 Shawl, which will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTS. The applicable subheading for Style F24W115 Shawl will be 6214.40.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Scarves, shawls, mufflers, mantillas, veils and the like: Of artificial fibers.” The rate of duty will be 5.3% ad valorem.

The Styles F24W114 and F24W115 Shawls 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.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.

Section 405 within Title IV of the Trade and Development Act of 2000 amended the country of origin on certain textile products, including those classified under subheading 6214. Regarding 19 CFR Part 102, Customs published interim country of origin regulation T.D. 01-36 of May 1, 2001.

Regarding the Style F24W114 Shawl, 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 Except for goods of heading 6213 through 6214 provided for in paragraph (e)(2) of this section, 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.

Paragraph (e)(2) states:

“(2) For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.229404.90.85 and 9404.90.95, except for goods classified under subheadings as of cotton or of wool or consisting of fibers blends containing 16 percent or more by weight of cotton:”

(i) The country of origin is the country territory, or insular possession in which the fabric comprising the good was both dyed and printed accompanied by two or more of the following finishing operations

(ii) If the country cannot be determined under (i) above, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by the fabric making process.

As the fabric for Style F24W114 is formed in a single country, that is, Korea, as per the terms of the tariff shift requirement, country of origin is conferred in Korea.

Regarding the Style F24W115 Shawl, 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 Except for goods of heading 6213 through 6214 provided for in paragraph (e)(2) of this section, 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.

Paragraph (e)(2) states:

“(2) For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.229404.90.85 and 9404.90.95, except for goods classified under subheadings as of cotton or of wool or consisting of fibers blends containing 16 percent or more by weight of cotton:”

(i) The country of origin is the country territory, or insular possession in which the fabric comprising the good was both dyed and printed accompanied by two or more of the following finishing operations

(ii) If the country cannot be determined under (i) above, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by the fabric making process.

Style F24W115 is comprised of fabric from both Korea and China, therefore, the foreign material does not meet the requirements of Section 102.21(e)(2)(ii). Thus, 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:”

(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.

The subject merchandise has not been knit to shape and has been wholly assembled in China. In accordance with Section 102.21(c)(3)(ii), goods that are classifiable in Headings 6213 and 6214, HTSUSA, are excepted from the assembly rule and thus, 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.” As the manufacturing of the fabrics is the most important process in the production of the shawl, and they were produced in two countries, a single country of origin determination cannot be made based on Section 102.21(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 Style F24W115 Shawl, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, China.

HOLDING:

The country of origin of the Style F24W114 Shawl is Korea; the country of origin of the Style F24W115 Shawl is China. Korea and China are members of the World Trade Organization (WTO), and the Styles F24W114 and F24W115 Shawls are not subject to quota or the requirements 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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