CLA 2-OT:RR:NC:N3:349
Mr. Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue
New York, NY 10022
RE: Country of origin and marking determination for placemats; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 134.46
Dear Mr. Leo:
This is in reply to your letter dated October 30, 2019, requesting a country of origin and marking determination for placemats which will be imported into the United States. Your request was sent on behalf of your client, Loretta Lee, Inc. Neither samples nor photographs were available for inclusion with the ruling request.
FACTS:
The subject merchandise which has not yet been assigned a style number consists of a printed and embroidered placemat formed from three layers of woven fabric. The face of the placemat is constructed from 100 percent cotton, printed, woven fabric and will feature either a machine or hand embroidered design. The back of the placemat is constructed from 100 percent polyester, dyed, woven fabric quilted to another layer of 100 percent polyester woven fabric.
The manufacturing operations for the placemat are as follows:
PAKISTAN:
Cotton fabric is woven.
Both polyester fabrics are woven.
Polyester fabric used for the placemat backing is dyed.
The polyester woven fabrics are quilted together and cut to size.
The cotton fabric, in the piece, and polyester cut components are shipped to China.
CHINA:
Cotton fabric is cut to size.
Cotton face component is printed.
Cotton face component is embroidered.
Embroidered cotton face component is sewn to the polyester back component.
Finished placemat is exported to the United States.
ISSUES:
What are the classification and country of origin of the subject merchandise?
Is the proposed marking for the finished placemat, “Made in Pakistan, Finished in China,” acceptable under 19 U.S.C. 1304 and 19 CFR 134?
CLASSIFICATION:
The applicable subheading for the placemat will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of cotton: Other.” The general rate of duty will be 6.3 percent 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 - 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
6301 – 6306 The country of origin of a good classifiable under heading 6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
As the placemat is made from fabrics that were formed in a single country, that is, Pakistan, as per the terms of the tariff shift requirement, country of origin is conferred in Pakistan.
MARKING – LAW & ANALYSIS:
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Pursuant to 19 U.S.C. 1304, the placemat must be marked to indicate that the country of origin is Pakistan. You inquire whether the marking "Made in Pakistan, Finished in China" would be acceptable for the placemat. Section 134.46, Customs Regulations (19 CFR 134.46), as amended, provides that,
In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country or origin preceded by "Made in," "Product of," or other words of similar meaning.
We find that the proposed marking "Made in Pakistan, Finished in China" will satisfy the marking requirements of 19 U.S.C. 1304 and would be acceptable country of origin marking for the placemat.
HOLDING:
The country of origin of the placemat is Pakistan. The proposed marking, “Made in Pakistan, Finished in China” is acceptable.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division