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NY N007025




March 6, 2007

CLA2-RR:NC:N3:351

CATEGORY: CLASSIFICATION

Brent Fidler
President
Southern Glove, Inc.
P.O. Box 579
Conover, NC 28613-0579

RE: Classification and country of origin determination for dog training pads; 19 CFR 102.21(c)(5)

Dear Mr. Fidler:

This is in reply to your letter dated February 12, 2007, and a follow-up fax dated Feb. 28, requesting a classification and country of origin determination for dog training pads that will be imported into the United States.

FACTS:

You submitted two absorbent pads that are sold in the pet industry for dog training and for incontinent dogs. The item marked MCVK301 is described as a crate pad and measures approximately 29” x 20½”. The top of the item is secured with a zipper. A foam pad will be inserted after importation into the U.S. The item marked MC30451, a flat pad, measures approximately 17” x 11”.

The manufacturing operations for the dog training pads are as follows. The pads consist of three different main materials. The top layer with the printing “magi carpet” is 100% polyester openwork knit fabric. The middle (absorbent) layer is a non-woven fabric of 80% polyester and 20% rayon that is made in the U.S.A. The bottom layer is compact PVC (vinyl) sheeting laminated to a backing of 100% polyester knit fabric; this construction is considered to be a textile fabric for tariff purposes. The country of origin for this material is Canada. The zippers, hook-and-loop fasteners, and bias binding are all of U.S. origin.

All fabrics will be purchased in the United States and exported to your facility in Honduras to be cut, sewn, assembled into the finished articles, and packaged. The finished pads will then be imported into the United States for distribution.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the dog training pads will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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, “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, “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, “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

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

The pads are comprised of three fabrics. Accordingly, as the three fabrics are not made in the same country, Section 102.21(c)(2) is inapplicable.

Section 102.21(c)(3) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section:

(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or

(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.”

As the subject merchandise is not knit to shape, and goods classified in subheading 6307.90 are an exception to the wholly-assembled rule (ii) above, Section 102.21(c)(3) is inapplicable.

Section 102.21(c)(4) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred.”

In the case of the subject merchandise, no one component imparts the essential character to the pads: the middle layer, the non-woven fabric that is manufactured in the United States, performs the function of absorbing, and the bottom layer, the plastic-coated textile made in Canada, keeps anything from leaking through. As the manufacturing of neither fabric by itself constitutes the most important assembly or manufacturing process, a single country of origin determination cannot be made based on Section 102.21(c)(4).

Paragraph (c)(5) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred.” Accordingly, in the case of the subject pads, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Honduras, where the pads are cut, sewn, assembled, and packaged.

HOLDING:

The country of origin of the dog training pads is Honduras.

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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