CLA 2-OT:RR:NC:TA:353
Ken Tarter
Manas Development Group
200 Maryland Ave NE, Suite 308
Washington, DC 20002
RE: Classification and country of origin determination for a scarf; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Tarter:
This is in reply to your letter dated May 27, 2009, requesting a classification and country of origin determination for a scarf which will be imported into the United States.
FACTS:
The subject merchandise consists of a scarf constructed of woven 65% polyester, 35% rayon fabric. The scarf measures approximately 72 inches by 30 inches and has 3 inch tassels.
The manufacturing operations for the scarf are as follows:
The fibers are manufactured in China and Indonesia.
The scarf is woven in Turkey.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the scarf will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Shawls, scarves, mufflers, mantillas, veils and the like: Of synthetic fibers.” The general rate of duty will be 5.3 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 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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
6213 - 6214 Except for goods of heading 6213 through 6214 provided for in paragraph (e)(2) of this section, 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.
Paragraph (e)(2) states:
(2) For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22…9404.90.85 and 9404.90.95, except for goods classified under subheadings as of cotton or of wool or consisting of fibers blends containing 16 percent or more by weight of cotton:
(i)The country of origin is the country territory, or insular possession in which the fabric comprising the good was both dyed and printed accompanied by two or more of the following finishing operations: bleaching, shrinking, filling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing:
(ii) If the country cannot be determined under (i) above, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by the fabric making process.
The scarf is not printed, therefore, the country of origin is not conferred by paragraph (e)(2)(i); the fabric is formed in a single country, and country of origin is determined by application of paragraph (2)(e)(ii).
As the scarf fabric is formed in a single country, that is, Turkey, as per the terms of the tariff shift requirement, country of origin is conferred in Turkey.
HOLDING:
The country of origin of the scarf is Turkey.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division