CLA-2 RR:TC:TE 959901 jb

Jenny Gilles
Babykins Products [1992] Limited
8171 Seafair Drive
Richmond, British Columbia V7C1X3

RE: Country of origin determination for infant diaper cover and infant diaper and diaper cover in one; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Gilles:

This is in reply to your letter dated September 25, 1996, requesting a country of origin determination for an infant diaper cover and infant diaper and diaper cover in one. Samples were submitted to this office for examination.

FACTS:

The submitted merchandise consists of a diaper cover, referenced style number 87500, and an infant diaper cover and diaper in one, referenced style number 99830. The manufacturing processes are as follows:

Infant Diaper Cover

TAIWAN

- nylon fabric is formed. CANADA

- nylon fabric is coated; - lycra for binding is sourced; - hook and loop type fasteners are sourced; - nylon fabric is cut into component pieces; - sewing into completed article.

Infant Diaper Cover and Diaper in One

HOLLAND

- polyester fabric for outershell is formed.

CHINA

- cotton fabric for innershell is formed.

CANADA

- polyester fabric for the insert, between the outershell and innershell, is formed; - polyester fabric for outershell is coated; - lycra for binding is sourced; - snaps are sourced; - fabrics are cut into component pieces; - sewing into completed article.

ISSUE:

What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by 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 material 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) 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:"

6209.20.5045-6209.90.9000 If the good consists of two or more component parts, a change to an assembled good of subheading 6209.20.5045 through 6209.90.9000 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

The subject infant diaper cover is classified in subheading 6209.30.3040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The infant diaper cover and diaper in one is a composite good comprised of three different fabrics. General Rule of Interpretation (GRI) 3 states that when goods are classifiable under two or more headings, and the headings are regarded as equally specific because they refer to part only of the materials contained in a mixed or composite good, then classification shall be as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The essential character of the subject diaper cover and diaper in one is imparted by the polyester insert as this is the fabric which provides the absorbancy. Accordingly, the infant diaper cover and diaper in one, is similarly classified in subheading 6209.30.3040, HTSUSA. It thus follows that for both the diaper cover and diaper cover and diaper in one, as the merchandise is wholly assembled in a single country, Canada, the country of origin is Canada.

HOLDING:

The country of origin of the subject infant diaper cover, referenced style number 87500, and infant diaper cover and diaper in one, referenced style number 99830, is Canada.

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 sections states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

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.


Sincerely,

John Durant, Director
Tariff Classification Appeals
Division