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NY J86545




July 28, 2003

CLA2-RR:NC:3:353 J86545

CATEGORY: CLASSIFICATION

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

RE: Classification and country of origin determination for novelty hats; 19 CFR 102.21(c)(2); tariff shift and 19 U.S.C. 1304.

Dear Mr. White:

This is in reply to your letter dated June 24, 2003, requesting a classification and country of origin determination for novelty hats, which will be imported into the United States. This letter will be divided into two parts. The first part will be for the novelty sorcerer hat classification and analysis. The second part will be classification for the witch hat.

FACTS:

The subject merchandise consists of a novelty sorcerer hat style 4764387 constructed of:

Night Blue Felt - 100% polyester
Yellow Felt (for the stars and moons) - 100% polyester Navy Lining - 65% cotton and 35% polyester woven fabric Black band around the circumference - 100% polyester

The manufacturing operations for the hat are as follows:

The fabric is made in Korea. It is cut and assembled in China.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for style 4764387 will be 6505.90.8090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed . . .: other: of man-made fibers: other: not in part of braid, other: other: other.. The rate of duty will be 19 cents per kilogram and 6.9 percent ad valorem.

Style 4764387 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 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

6505.90 If the good consists of two or more components, a change to subheading 6505.90 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

As the sorcerer’s hat is cut and assembled in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China.

HOLDING:

The country of origin of style 4764387 is China. Based upon international textile trade agreements products of China 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.

The second submitted sample is a Halloween Witch Hat style 4764379 constructed of:

Black Felt: 100% Polyester
Orange Felt:: 100% Polyester
Black Gingham: woven 65% Cotton, 35% Polyester Black lining: woven 65% Cotton, 35% Polyester Black Strap: 100% Cotton
Black Band around the circumference: 100% Polyester

The manufacturing operations for the hat are as follows:

The fabric is made in Korea. It is cut and assembled into a hat in China.

The applicable subheading for the Halloween Witch Hat style 4764379 will be 9505.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Festive, carnival or other entertainment articles, ; Other: Other. The rate of duty will be Free.

The country of origin for this product shall be determined by application of Section 304 of the Tariff Act of 1930, as amended (19U.S.C. 1304), together with certain marking provisions of the Harmonized Tariff Schedule of the United States (19U.S.C. 1202). Since the Korean fabric is substantially transformed into a hat in China, the country of origin for this product is China.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19C.F.R. 177).

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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