CLA 2-OT:RR:NC:N3:351
John Mulvihill
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: Classification and country of origin determination for furniture leg pads; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Mulvihill:
This is in reply to your letter dated Aug. 27, 2008, on behalf of Innovative Engineering Group, of Quebec, requesting a classification and country of origin determination for furniture leg pads that will be imported into the United States.
FACTS:
The subject merchandise consists of furniture leg pads. No sample was submitted but the item was classified in New York Ruling Letter N035320, dated Aug. 14, 2008. In that ruling, the item was described as follows:
The submitted sample is identified as a Flexi-Felt clear furniture leg cover. The item measures approximately 1-1/4”H x 3/4”W and is constructed of a round felt pad attached to a plastic sleeve that is intended to be fitted on the bottom of a furniture leg to protect wood floors.
Neither the textile felt pad nor the plastic sleeve imparts the essential character to this item, so it will be classified in the heading that comes last in the tariff. General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. The competing headings are in Chapters 39 (plastic) and 63 (textile).
The manufacturing operations for the pads are as follows, according to your letter:
[R]olls of U.S. manufactured wool felt are shipped to China where the circular felt component is cut from the roll. The felt piece is then glued into the end of the beige plastic tube which is of Chinese origin.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
As stated in ruling N035320, the applicable subheading for the furniture leg pads will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7% 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 http://www.usitc.gov/tata/hts/.
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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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
6307.90 The country of origin of a good classifiable under 6307.90 is the country, territory or insular possession in which the fabric comprising the good was formed by a fabric-making process.
As the felt fabric of the furniture leg pads was produced in a single country, that is, the U.S., as per the terms of the tariff shift requirement, country of origin of the furniture leg pads is conferred in the U.S.
Note 2(a) to Subchapter II, Chapter 98, HTSUS, states in part that
…any product of the United States which is returned after having been advanced in value or improved in condition abroad by any process of manufacture or other means, or any imported article which has been assembled abroad in whole or in part of products of the United States, shall be treated for the purposes of this Act as a foreign article, and, if subject to a duty which is wholly or partly ad valorem, shall be dutiable, except as otherwise prescribed in this part, on its full value determined in accordance with section 402 of the Tariff Act of 1930, as amended.
Therefore, in accordance with Subchapter II, Note 2(a) to Chapter 98, HTSUS, and Section 102.21(c)(2), the country of origin of the furniture leg pads for marking purposes is the United States. For duty purposes the furniture leg pads is subject to the general rate of duty noted above.
HOLDING:
The country of origin of the furniture leg pads for marking purposes is the United States.
If a good is determined to be an article of U.S. origin, it is not subject to the country of origin marking requirements of 19 U.S.C. §1304. Whether an article may be marked with the phrase “Made in the USA” or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 on the propriety of proposed markings indicating that an article is made in the U.S.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division