OT:RR:CTF:VS H196217 CMR
U.S. Customs and Border Protection
Port Director
112 West Stutsman Pembina, ND 58271
RE: Internal advice request; Country of origin of certain knit scarves
Dear Port Director:
This is in response to your memorandum of October 25, 2011, forwarding a request by JMJ Fashions Inc., dated October 12, 2011, for a country of origin determination for certain scarves it imports from Canada. A sample scarf was submitted with the request. Our decision is set forth below.
FACTS:
The submitted sample, style 4124-F11, measures approximately 4-1/2 inches in width and a bit less than 5 feet in length. Its construction causes the fabric to spiral the length of the scarf, creating a decorative effect.
JMJ Fashions produces scarves in Canada from jersey knit fabric (95% polyester/5% spandex) which is produced by a manufacturer in South Korea. The Korean formed fabric is cut and sewn in Canada with Chinese or Thai produced sewing thread. According to the requester, the rolls of fabric are cut using a pattern. After cutting, two cut pieces are hemmed all the way around with a hanky hem. The pieces are sewn together down the center with a 1/8 inch strip of U.S. produced elastic sandwiched between the pieces.
There is no dispute regarding the classification of the scarves. The port and the importer agree that the scarves are classifiable within subheading 6117.10 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like.”
ISSUE:
What is the country of origin of scarves produced as described above?
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at 19 U.S.C. § 3592), as implemented by 19 CFR § 102.21, provides rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.
Section 102.21(c) contains the “General Rules” for determining the origin of a textile product. As the scarves at issue are not wholly obtained or produced in a single country, § 102.21(c)(1) is not applicable.
Section 102.21(c)(2) states that the origin of a good is the country “in which each 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 [102.21].” Section 102.21(e)(1) provides in pertinent part:
6101-6117 (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 as 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.
* * *
Section 102.21(e)(2) applies, among other things, to goods of subheading 6117.10, HTSUS, of man-made fibers not containing 16 percent or more by weight of cotton. As the scarves at issue are of man-made fiber and do not contain any cotton, they fall within the scope of § 102.21(e)(2). Section 102.21(e)(2) provides:
The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing;
(ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, 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; or
(iii) For goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, if the country of origin cannot be determined under paragraph (e)(2)(i) of this section:
* * *
(B) If the good is not knit to shape and consists of two or more component parts, the country of origin of the good is the country, territory, or insular possession in which a change to an assembled good of HTSUS subheading 6117.10 from unassembled components occurs, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.
Section 102.21(e)(2)(i) and (ii) do not apply to the subject scarves based upon the submitted sample. The submitted sample is a solid color fabric and therefore clearly has not been subjected to any printing operation. In addition, the scarves consist of two or more component parts and so we look to § 102(e)(2)(ii) to determine their origin.
“Wholly assembled” is defined in § 102.21(b)(6) as:
. . . when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as "wholly assembled" in a single country, territory, or insular possession.
Pursuant to 19 C.F.R. § 102.21(e)(2)(iii)(B), the country of origin of the scarves at issue is the country in which the component parts are wholly assembled into finished scarves, i.e., Canada.
HOLDING:
The country of origin of the subject scarves 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 section states that a ruling letter is issued on the assumption that all of the information furnished in the 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 CBP, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
Sixty days from the date of this letter, Regulations and Rulings of the Office of International Trade will take steps to make this decision available to Customs and Border Protection ("CBP") personnel and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Monika R. Brenner, Chief
Valuation and Special Programs Branch