CLA 2-OT:RR:NC:N3:349
Ms. Staci Morrison
Cargo Brokers International
3101 Yorkmont Rd., Suite 1200
Charlotte, NC 28208
RE: Classification and country of origin determination for an electric blanket; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Morrison:
This is in reply to your letter dated August 26, 2020, requesting a country of origin determination on behalf of your client, E&E Company, for the Beautyrest® Platinum® Luxury Heated Throw which will be imported into the United States. A sample was not provided.
FACTS:
The subject merchandise, identified as a “Beautyrest® Platinum® Luxury Heated Throw,” is an electric blanket that measures 50 x 60 inches. The blanket is constructed from two layers of 100 percent polyester plush pile knit fabric with warming wires sewn in place between the two layers. The wires connect to an electric controller with a power cord that allows the user to adjust the temperature to three settings. All the edges are hemmed.
The manufacturing operations for the electric blanket are as follows:
Fabric is formed and finished in India.
Electrical components are manufactured in China.
Fabric is cut, sewn and assembled into a blanket in China.
Completed blanket is packaged in China and exported to the United States.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the blanket will be 6301.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Blankets and traveling rugs: Electric blankets.” The general rate of duty will be 11.4 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, 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 fabric comprising the blanket is formed in a single country, that is, India, as per the terms of the tariff shift requirement, country of origin is conferred in India.
HOLDING:
The country of origin of the Beautyrest® Platinum® Luxury Heated Throw is India.
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