OT:RR:NC:N3:349
Ms. Silvia Hall
All Strong Industry USA, Inc.
326 Paseo Tesoro Walnut, CA 91789
RE: Country of origin determination of a plush throw/blanket;19 CFR 102.21(c)(2); tariff shift
Dear Ms. Hall:
In your letter dated June 3, 2023, you requested a country of origin ruling for a plush throw/blanket which will be imported into the United States.
The subject plush throw/blanket is made from a single layer of 100 percent polyester knit pile fabric. The fabric is dyed and may also be printed. All four edges are hemmed. The throw/blanket will be imported in the following sizes: 50 x 60 inches, 50 x 72 inches, 78 x 90 inches (Full), 90 x 90 inches (Queen), 102 x 90 inches (King). The item may be imported and marketed under the Mainstays™ and Better Homes and Garden® brands. You have suggested the throw/blanket is classified under heading 6301, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
You provided four production scenarios:
SCENARIO 1:
Yarn spinning - China
Fabric knitting - Vietnam
Dyeing, printing, cutting and sewing - China
Shipping Port - Shanghai China
US Arriving Port - Various including LAX, Savanah
SCENARIO 2:
Yarn spinning - China
Fabric knitting - Vietnam
Dyeing and printing - China
Cutting and sewing - Vietnam
Shipping Port - Ho Chi Ming, Vietnam
US Arriving Port - Various including LAX, Savanah
SCENARIO 3:
Yarn spinning - Vietnam
Fabric knitting - Vietnam
Dyeing and printing - China
Cutting and sewing - China
Shipping Port - Shanghai, China
US Arriving Port - Various including LAX, Savanah
SCENARIO 4:
Yarn spinning - Vietnam
Fabric knitting - Vietnam
Dyeing and printing - China
Cutting and sewing - Vietnam
Shipping Port - Ho Chi Ming, Vietnam
US Arriving Port - Various including LAX, Savanah 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(codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered or withdrawn from warehouse for consumption on and after July 1, 1996.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.” Since the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession in any of the scenarios provided, 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 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
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 the fabric making process.
The subject throw/blanket is classified under heading 6301, HTSUS. As the fabric in each scenario is formed in a single country, as per the terms of the tariff shift requirement, the country of origin of the plush throw/blanket is the country in which the fabric making process occurred, that is, Vietnam.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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