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NY J85523




June 11, 2003

CLA-2-RR:NC:TA:349 J85523

CATEGORY: CLASSIFICATION

Mr. Brian J. White
Williams-Sonoma, Inc.
Customs Compliance
151 Union Street, 7th Floor
San Francisco, CA 94111

RE: Classification and country of origin determination for furniture slipcovers; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(e)(2)

Dear Mr. White:

This is in reply to your letter dated May 28, 2003, requesting a classification and country of origin determination for furniture slipcovers which will be imported into the United States.

FACTS:

The subject merchandise consists of furniture slipcovers. Samples were not submitted. The semi-fitted slipcovers will be made from a napped, 100 percent polyester solid dyed woven fabric that you refer to as Fall 2003 Pottery Barn “Suede Cloth.” The slipcovers, SKU numbers 4643508, 4643516, 4643524 and 4643532, are imported in sizes designed to fit an armchair, love seat, small couch and a large couch. They are designed to be used with a variety of sofas or chairs; they are not specifically fitted for a particular sofa or chair. The manufacturing operations for the slipcovers are as follows:

REPUBLIC OF KOREA (SOUTH KOREA):
-polyester fabric is woven, dyed, napped and finished. -fabric is shipped to China.

CHINA:
-fabric is cut to size and shape.
-fabric is sewn creating the various slipcovers. -slipcovers are packed and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the slipcovers will be 6304.93.0000, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.4 percent ad valorem.

The slipcovers 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, 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.

Subheading 6304.93 is included in the paragraph (e)(2) exception to the above tariff shift rule. Paragraph (e)(2)(i) is not applicable as the fabric comprising the slipcovers is not dyed and printed. Paragraph (e)(2)(ii) states that “If the country of origin 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 a fabric-making process.” The fabric comprising the slipcovers was formed in a single country. As per the terms of the tariff shift requirement, country of origin of the slipcovers is conferred the Republic of Korea.

HOLDING:

The country of origin of the slipcovers is the Republic of Korea. Based upon international textile trade agreements products of the Republic of Korea (South Korea) falling under subheading 6304.93.0000, HTSUSA are 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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