CLA-2-RR:NC:3:353 C84721
Mr. Frank J. Desiderio
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue
33rd Floor
New York, NY 10167-3397
RE: Classification and Country of origin determination for a scarf; 19 CFR 102.21(c)(5)
Dear Mr. Desiderio:
This is in reply to your letter dated February 24, 1998, on behalf of Neiman Marcus requesting a classification and country of origin determination for a scarf which will be imported into the United States.
FACTS:
The subject merchandise is a scarf, item number 49592.4417, which consists of a top layer which is a woven satin fabric that is 60% silk/40% rayon. The bottom layer or backing is a woven chiffon fabric that is 100% silk.
The manufacturing operations for the scarf are as follows: The top fabric is woven in China and shipped to France where it is printed. The bottom fabric is woven and dyed in France. The bottom and top layers are assembled in France into a finished scarf.
ISSUE:
What is the classification and country of origin of the subject scarf?
CLASSIFICATION:
The applicable subheading for the item 49592.4417 scarf will be 6214.10.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Shawls, scarves, mufflers, mantillas, veils and the like: Of silk or silk waste: Other." The rate of duty will be 4.7% ad valorem.
COUNTRY OF ORIGIN - 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states that "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 that "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 that "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
6213-6214 The country of origin of a good classifiable under heading 6213 through 6214 is the
country, territory, or insular possession in
which the fabric comprising the good was
formed by a fabric-making process.
In this instance the subject scarf is comprised of fabric from both France and China, therefore, the foreign material does not meet the requirements of Section 102.21(e). Thus, Section 102.21(c)(2) is inapplicable.
Section 102.21(c)(3) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":
(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or
(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.
The subject merchandise has not been knit to shape and has been wholly assembled in France. In accordance with Section 102.21(c)(3)(ii), goods that are classifiable in Headings 6213 and 6214, HTSUSA, are excepted from the assembly rule and thus, Section 102.21(c)(3) is inapplicable.
Section 102.21 (c)(4) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred". As the manufacturing of the fabrics is the most important process in the production of the scarf, a single country of origin determination cannot be made based on Section 102.21(c)(4).
Paragraph (c)(5) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred". Accordingly, in the case of the subject scarf, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, France.
HOLDING:
The country of origin of the scarf is France. Based upon international textile trade agreements products of France are not currently subject to quota and the requirement of a visa.
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 sections 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 Kenneth Reidlinger at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division