CLA-2-60:OT:RR:NC:N2:352
Mr. John Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, Texas 78841
RE: The tariff classification of two polyester warp knit compressible core spacer fabrics, one of which is laminated, from Mexico; 19 CFR 102.21
Dear Mr. Alsup:
In your letter dated April 24, 2017, you requested a tariff classification and country of origin ruling on behalf of Muller Textiles, Inc., for two fabrics knitted in Mexico of yarns from Mexico and Romania. Two samples were submitted with your request and sent for laboratory analysis.
CLASSIFICATION
Item T5974-1000-1300-0199WEBH (T5974) is a warp knit compressible core spacer fabric, with black yarns on one side, white on the other, laminated on the black side with a nonwoven fabric described as Spunfab Adhesive. CBP laboratory analysis indicates that this fabric is a laminated double knit fabric of warp knit construction, and that the lamination layer is composed of other than polyvinyl chloride or polyurethane. The sample is knit wholly of polyester yarns of different colors, weighs 590 g/m2 and is approximately 11 millimeters in thickness. You indicate that this item will be imported in 130 centimeter widths.
The applicable subheading for Item T5974-1000-1300-0199WEBH (T5974) will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other, Other. The rate of duty will be 7.5% ad valorem.
Item T5911-1000-1450-0001 (T5911) is a white open-work warp knit compressible core spacer fabric. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that it is a bleached double knit fabric of warp knit construction, composed wholly of polyester yarns. The fabric weighs 571.4 g/m2 and is approximately 10 millimeters in thickness. You indicate that this item will be imported in 145 centimeter widths.
The applicable subheading for Item T5911-1000-1450-0001 (T5911) will be 6005.36.0010, HTSUS, which provides for Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, unbleached or bleached: Open-work fabrics. The rate of duty will be 10% 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 https://hts.usitc.gov/current.
COUNTRY OF ORIGIN:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), which was 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 CFR 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.” Since 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
6001-6006 (1) Except for fabric of wool or of fine animal hair, a change from greige fabric of heading 6001 through 6006 to finished fabric of heading 6001 through 6006 by both dyeing and printing when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing; or,
(2) If the country of origin cannot be determined under paragraph (1) of this entry, a change to heading 6001 through 6006 from any heading outside that group, provided that the change is the result of a fabric-making process.
“Fabric-making process” is defined in paragraph (b)(2) of Section 102.21 as:
… any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarn, twine, cordage, rope, or fabric strips and results in a textile fabric.
The yarns of the subject fabrics were extruded and formed in Mexico and Romania. The country of manufacture of the fabrics is Mexico. Since the fabric was formed in Mexico, and since according to the above rule (2) there was an applicable tariff shift as a result of a fabric-making process in Mexico, as per the terms of the tariff shift requirements, the country of origin is conferred in Mexico.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division