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NY N015238




August 27, 2007

CLA2-RR:E:NC:N3:351

CATEGORY: CLASSIFICATION

Leah Cantero
Williams-Sonoma, Inc.
151 Union St.
Ice House 1 – 7th Floor
San Francisco, CA 94111

RE: Classification of a tack board and cover and country of origin determination for the cover; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Cantero:

This is in reply to your letter dated Aug. 2, 2007, requesting classification of a tack board and separate cover and a country of origin determination for the cover that will be imported into the United States.

FACTS:

The subject merchandise consists of the “Pottery Barn Kids Modular Wall System Tack Board Base,” PD# SP80 1070, and the “Pottery Barn Kids Fabric Pin Board Cover,” SKU 9861337.

According to your letter, the Tack Board Base is 36” x 24”. It has a layered construction of 1 mm cork on the outer surface over a 5 mm of polystyrene foam inner layer, with a back surface of 3 mm of MDF board. It has a wooden frame and D-rings for hanging. It is made in China.

The Tack Board Base is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The external surface area of cork is not thick enough to securely hold a tack pin and it is actually the polystyrene foam plastic layer underneath the cork that performs this function. Therefore, it is the opinion of this office that the polystyrene foam plastic provides the Tack Board Base with the essential character, within the meaning of GRI 3(b).

The cover is made of woven cotton fabric and is designed to fit over the tack board base with elastic fasteners.

The manufacturing operations for the cover are as follows: the cotton fabric is woven in India and further processed (bleaching, stabilization, printing) and sent in rolls to China, where it is cut and sewn into the final cover. The cover is packaged and shipped to the U.S. where it is sold separately from the base.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the Tack Board Base, PD# SP80 1070, will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4% ad valorem.

The applicable subheading for the Fabric Pin Board Cover, SKU 9861337, will be 6307.90.9889, 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

6307 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.

As the cotton fabric is woven in a single country, that is, India, as per the terms of the tariff shift requirement, country of origin is conferred in India.

HOLDING:

The country of origin of the Fabric Pin Board Cover, SKU 9861337, is India.

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, 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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