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NY K84228




March 22, 2004

CLA2-RR:NC:N3:351 K84228

CATEGORY: CLASSIFICATION

Ging Avera
Sant Law Swaziland Corporation
Lot 114 King Sobhuza Avenue
Matsapha Industrial Site
Matsapha, Swaziland

RE: Classification and country of origin determination for textile operating room instrument wrappers and table napkins made in Swaziland of imported fabric; 19 CFR 102.21(c)(2); tariff shift; AGOA.

Dear Mr. or Ms. Avera:

This is in reply to your letter dated Feb. 27, 2004, addressed to Susan Thomas at Customs and Border Protection Headquarters in Washington, D.C. It was forwarded to our office for response and received by us on March 12. In the letter you are requesting a classification and country of origin determination for institutional table napkins and operating room instrument wrappers which will be imported into the United States. You also are asking whether or not these items will be eligible for duty-free treatment under the African Growth and Opportunity Act (AGOA).

FACTS:

The subject merchandise consists of institutional table napkins and operating room instrument wrappers, which may also be used as operating room, or surgical, drapes (according to the Manufacturing Processes Description).

The manufacturing operations for the napkins are as follows: fabric is woven in either China or the Philippines. The Manufacturing Processes Description states 100% polyester but the sample has a label that says 55% cotton and 45% polyester; we shall rule on both fiber contents. The fabric is shipped to Swaziland where it is cut and sewn into 20” squares with hemmed edges all around.

The manufacturing operations for the operating room instrument wrappers are as follows: fabric of 55% cotton and 45% polyester is woven in China and shipped to Swaziland where it is cut and sewn into 30” squares with hemmed edges all around.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the napkins, if of 100% polyester, will be 6302.53.0020, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for bed linen, table linen, toilet linen, and kitchen linen: other table linen: of man-made fibers tablecloths and napkins: other. The general rate of duty will be 11.3 percent ad valorem.

The applicable subheading for the napkins, if of 55% cotton and 45% polyester, will be 6302.51.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other: plain woven. The duty rate will be 4.8 percent ad valorem.

The applicable subheading for the instrument wrappers will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The duty rate will be seven percent ad valorem. Your letter suggests that the proper classification is in subheading 9404.90.8040, HTS, which is the provision for articles of bedding. However, this provision is not applicable to the instrument wraps.

In addition, their possible use as surgical drapes, in absence of any specific features to that effect, would not affect the classification.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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.

6307.90 The country of origin of a good classifiable under 6307.90 is the country, territory or insular possession in which the fabric comprising the good was formed by a fabric-making process.

As the fabric in all scenarios above was formed by a fabric-making process in a single country, that is, China or the Philippines, as per the terms of the tariff shift requirement, country of origin of the napkins, whether polyester or cotton/ polyester, is conferred in China or the Philippines, whichever is the country where the fabric is formed. Likewise, the country of origin of the instrument wraps is China.

The napkins and instrument wraps are not eligible for preferential treatment under the African Growth and Opportunity Act (AGOA) because the textile provisions of AGOA do not include these items.

HOLDING:

The country of origin of the napkins is either China or the Philippines, whichever is the country where the fabric is formed. The country of origin of the instrument wraps in China.

The napkins, if of 55% cotton and 45% polyester, are classified in subheading 6302.51.2000, HTS, and, if of 100% polyester, in subheading 6302.53.0020, HTS. The instrument wraps are classified in subheading 6307.90.9889, HTS.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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