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NY I89020




December 12, 2002

CLA-2-RR:NC:TA:349 I89020

CATEGORY: CLASSIFICATION

Ms. Linda Lee
Fiskars Brands, Inc.
2537 Daniels Street
Madison, WI 53718

RE: Classification and country of origin determination for coir floor mats; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Lee:

This is in reply to your letter dated November 22, 2002 requesting a classification and country of origin determination for coir floor mats which will be imported into the United States. The request is submitted on behalf of Royal Rubber & Manufacturing Inc., a Fiskars Brands company.

FACTS:

The subject merchandise consists of coir floor mats. You submitted two mats referred to as “Welcome Ivy” and “Leaf Boxes.” Both mats consist of coir (coconut fiber) yarns and a vinyl backing. Short lengths of twisted coir yarns are implanted or embedded into the vinyl backing. The mats are not woven, knit, tufted or knotted. The “Welcome Ivy” mat measures approximately 20 x 29 inches. The word “Welcome” and an ivy border design are printed on the surface of the mat with an adhesive and textile flock. The “Leaf Boxes” mat, which measures approximately 19.5 x 30 inches, is printed with various leaf shapes.

The manufacturing operations for the mats are as follows:

GERMANY:
-textile flock is formed.
-glue for flock is made.
-flock and glue are shipped to India.

ITALY:
-vinyl pellets are created
-pellets are shipped to India.

INDIA:
-coir fibers are spun into yarns.
-coir yarns are cut and inserted into molten plastic base. -mats are cooled, cut and printed or flocked. -mats are packed and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the “Welcome Ivy” and “Leaf Boxes” coir mats will be 5705.00.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other carpets and other textile floor coverings, whether or not made up: of coir. The rate of duty will be Free. The duty rate remains the same for 2003.

The coir mats fall under a subheading that is not assigned a textile category designation. The mats are therefore not subject to quota or visa restrictions. 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, 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

5701-5705 A change to heading 5701 through 5705 from any other chapter.

The change to heading 5705 occurs in India when the coir yarns are embedded in the vinyl backing. As per the terms of the tariff shift requirement, country of origin is conferred in India.

HOLDING:

The country of origin of the coir mats is India. The coir mats fall within a subheading that is not assigned a textile category number and the mats are therefore not subject to quota or visa restrictions.

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 John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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