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NY N021344




January 17, 2008

CLA2-OT:RR:NC:N3:351

CATEGORY: CLASSIFICATION

Ms. Penny Post
Pomchies, LLC
740 East Highland Ave., Suite 100
Phoenix, AZ 85014

RE: Classification and country of origin determination for “Pom-ID,” “Pom-Shoe,” and “Pomchie”; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Post:

This is in reply to your letter dated Dec. 20, 2007, requesting a classification and country of origin determination for an item called Pomchie that will be imported into the United States. You also request a country of origin determination for two items, Pom-ID and Pom-Shoe; these items were classified in New York Ruling N020172, issued to you on Nov. 30, 2007. The samples which you submitted were examined and disposed of.

FACTS:

The subject merchandise consists of three similar items: Pomchie, Pom-ID and Pom-Shoe. In N020172, Pom-ID and Pom-Shoe were described as follows:

Both are miniature pompoms made of strips of knit fabric, approximately 3/8” wide and 5” long. The strips are sewn in the middle to a 4” length of elastic fabric that forms a loop with snaps. The fabric is from Korea and Australia and the finished item will be imported from Vietnam.

The Pom-ID pompoms are meant to be attached to luggage and other bags. The Pom-Shoe pompoms are meant to be snapped onto shoes.

You have now included the Pomchie, a miniature pompom made of strips of knit manmade fiber fabric, approximately 3/4” in width and 5” long. The strips are sewn in the middle to an elastic loop. The fabric is from Korea and the finished item will be imported from Vietnam. You state that the Pomchie in primarily worn on the wrist and used at sports events.

The manufacturing operations for the Pom-ID, Pom-Shoe, and Pomchie are as follows: The fabric, which you now state will be manufactured only in Korea, is shipped to Vietnam, where the finished products are assembled.

ISSUE:

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

CLASSIFICATION:

As stated in ruling N020172, the applicable subheading for the Pom-ID and Pom-Shoe 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.

The applicable subheading for the Pomchie will be 6117.80.9540, HTSUS, which provides for other clothing accessories of man-made fibers: other. The rate of duty will be 14.6% 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 parts 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.

As the fabric is formed in a single country, that is, Korea, as per the terms of the tariff shift requirement, country of origin of Pom-ID and Pom-Shoe is conferred in Korea.

HTSUS Tariff shift and/or other requirements

6117 (1) If the good is not knit to shape and consists of two or more component parts, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

As the Pomchie is wholly assembled in a single country, that is, Vietnam, as per the terms of the tariff shift requirement, country of origin of the Pomchie is conferred in Vietnam.

HOLDING:

The country of origin of the Pom-ID and Pom-Shoe is Korea. The country of origin of the Pomchie is Vietnam.

The Pomchie (subheading 6117.80.9540) falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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