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NY L83185




March 17, 2005

CLA-2-RR:NC:TA:349 L83185

CATEGORY: CLASSIFICATION

Mr. Mike Daly
Livingston International Trade Services Inc. 100 Walnut Street
Champlain, NY 12919

RE: Classification, status under the North American Free Trade Agreement (NAFTA) and country of origin determination for body and facial cleansing mitts; 19 CFR 102.21(c)(2); tariff shift; Article 509

Dear Mr. Daly:

This is in reply to your letter dated February 23, 2005, requesting a classification, status under the NAFTA and country of origin determination for body and facial cleansing mitts which will be imported into the United States. This request is being made on behalf of Itochu Canada Ltd.

FACTS:

The subject merchandise consists of body and facial cleansing mitts. Samples were submitted. The rectangular mitts are made from plain white 50 percent polyester and 50 percent nylon knit pile fabric. The facial cleansing mitt measures approximately 4 x 4.5 inches while the body cleansing mitt measures approximately 5.5 x 7 inches. Both mitts are folded and sewn together along one end and one side leaving one end open for the insertion of a hand or fingers. The micro fiber fabric mitts are used for cleansing and exfoliating. The manufacturing operations for the mitts are as follows:

JAPAN:
-50/50 nylon and polyester fabric is knit and finished. -fabric is shipped to Canada.

CANADA:
-50/50 fabric is cut into a rectangle.
-pieces of fabric are folded and sewn forming the mitts. -mitts are packed and shipped.

ISSUE:

What are the classification, eligibility under NAFTA and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the body and facial cleansing mitts will be 6302.93.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The general rate of duty will be 6.2 percent ad valorem.

The mitts fall within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

NAFTA ELIGIBILITY:

The facial and body cleansing mitts undergo processing operations in Canada which is a country provided for under the North American Free Trade Agreement. The mitts at issue will be eligible for the NAFTA preference if they qualify to be marked as a good of Canada and if they are transformed in Canada so that the non-originating material undergoes a change in tariff classification described in subdivision (t) to General Note 12, HTSUSA. For heading 6302, HTSUSA, the appropriate subdivision (t) rule states that:

A change to headings 6301 through 6302 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapters 54 through 55, or headings 5801 through 5802 or 6001 through 6002, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one of more of the NAFTA parties.

When the 50/50 polyester and nylon knit pile fabric leaves Japan it is classifiable under subheading 6001.22, HTSUSA. As fabrics of heading 6001, HTSUSA, are excepted from meeting the tariff change to heading 6302, HTSUSA, the non-originating material from Japan does not undergo the requisite change in tariff classification. Accordingly, the cleansing mitts are not eligible for the NAFTA preference.

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.

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 facial and body cleansing mitts is not both 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.” As the fabric comprising the cleansing mitts is formed in a single country, that is, Japan, as per the terms of the tariff shift requirement, country of origin is conferred in Japan.

HOLDING:

The country of origin of the facial and body cleansing mitts is Japan. The mitts are not eligible for the NAFTA preference.

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 181.100(a)(2). 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 181 of the Customs Regulations (19 C.F.R. 181). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 181.100(a)(2), 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.

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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