OT:RR:NC:N2:349
TARIFF NO: 5703.39.2030
Mr. Victor Quintana
Aladdin Manufacturing Corp.
160 South Industrial Blvd Calhoun, GA 30701
RE: Classification and country of origin determination for a chenille bathmat; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Quintana:
This is in reply to your letter dated January 18, 2024, requesting a classification and country of origin determination for a chenille bathmat, which will be imported into the United States. A sample bathmat was submitted with your request and will be retained by this office for training purposes.
FACTS:
The sample, Item #N6472, is a solid colored looped pile bathmat of tufted construction. The pile is formed from black polyester chenille yarns that are inserted into a preexisting base of a single layer of black nonwoven fabric and a single layer of woven fabric formed from man-made strip measuring less than 5 mm in width. The tufted fabric is laminated to a layer of foam approximately ¼ inch thick and is backed with a non-skid polyvinyl chloride (PVC) coated polyester fabric. The bathmat, measuring 17 × 24 inches, is finished along the edges with a knitted binding.
The manufacturing operations for the bathmat are as follows:
China
Chenille yarns are formed and dyed.
Polyester coated PVC is formed.
Nonwoven, woven, and knitted fabrics are formed.
Vietnam
Chenille yarns are tufted into woven and nonwoven fabrics.
Foam is formed.
Foam and PVC covered polyester are laminated to tufted fabric.
Fabric is cut to size.
Knitted binding is sewn along the edges.
Packaged and exported to United States.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the bathmat will be 5703.39.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carpets and other textile floor coverings (including turf), tufted,
whether or not made up: Of other man-made textile materials: Other: Other: Measuring not more than 5.25 m2 in area”. The general rate of duty will be 6 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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
5701-5705
A change to heading 5701 through 5705 from any other chapter.
As all of the materials make the tariff shift in a single country, that is, Vietnam, as per the terms of the tariff shift requirement, country of origin is conferred in Vietnam.
HOLDING:
The country of origin of the tufted bathmat, Item #N6472, is Vietnam.
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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division