CLA-2-RR:NC:TA:349 B84233
Mr. Arlen T. Epstein
Serko & Simon LLP
One World Trade Center
Suite 3371
New York, NY 10048
RE: Classification, marking and country of origin determination
for a fabric snowman wall hanging; 19 CFR 102.21(c)(2); tariff
shift
Dear Mr. Epstein:
This is in reply to your letter dated April 4, 1997,
requesting a classification, marking and country of origin
determination for a fabric snowman wall hanging which will be
imported into the United States.
FACTS:
The subject merchandise consists of a pre-production prototype
of a textile wall hanging referred to as Item number 8421, Fabric
Snowman Plaque. The approximately 7.25 x 18 inch wall hanging
consists of two components, a ten inch snowman and a 5.25 x 6.75
inch plaque or bulletin board. The snowman is wearing a black hat
with red trim, black boots, plaid pants and scarf and a grey
sweater adorned with Christmas trees, a reindeer and a button. The
face of the snowman has a carrot nose and a series of dots which
represent the eyes and mouth. A pair of gold colored cardboard
wings are attached to the snowman.
The snowman hangs from a fabric bulletin board by two coiled
wires. The outer edge of this component is made from a check
fabric leaving a 3.5 x 4.5 inch white fabric center. The word
"Peace" is embroidered in this center space. Three hang loops are
attached to the top of the bulletin board. A seven inch wooden rod
has been inserted into and glued to these loops. This rod allows
the item to hang from a hook or a nail as a wall hanging.
The Fabric Snowman Plaque consists of different components and
fabrics. Various parts are made from either 100 percent acrylic
felt, 100 percent cotton woven fabric, 100 percent polyester knit
fabric, 65 percent polyester and 35 percent cotton woven fabric,
100 percent polyester batting, wire, plastic foam or cardboard.
This item is essentially composed of not knit synthetic fibers.
All of the components used in manufacturing the Fabric Snowman
Plaque, except the wood for the hanging rod, are stated to be manufactured in Taiwan.
The manufacturing operations for the Fabric Snowman Plaque
are as follows:
Taiwan:
-various fabrics are woven, knit or felted.
-uncut bolts of fabric and other components are sent to
China.
China:
-fabrics and other components are cut to size and shape.
-face of the snowman is printed and word "peace" is
embroidered.
-components are assembled into a winged snowman and bulletin
board.
-the two pieces are joined by wire and the wooden hang rod
is added.
ISSUE:
What are the classification, marking and country of origin
of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the Fabric Snowman Plaque will
be 6304.93.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other furnishing articles,
excluding those of 9404: other: not knitted or crocheted of
synthetic fibers. The rate of duty will be 10.2 percent ad
valorem.
The fabric Snowman Plaque falls within textile category
designation 666. The quantity required to be shown is the full
weight of the finished article. The designated textile and
apparel categories may be subdivided into parts. If so, visa and
quota requirements applicable to the subject merchandise may be
affected. Part categories are the result of international
bilateral agreements which are subject to frequent renegotiations
and changes. To obtain the most current information available,
we suggest that you check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available
for inspection at your local Customs office.
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
6301-6306 The country of origin of a good classifiable
under heading 6301 through 6304 is the
country, territory or insular possession in
which the fabric comprising the good was
formed by a fabric making process.
As the fabrics comprising the Fabric Snowman Plaque are formed in
a single country, that is, Taiwan, as per the terms of the tariff
shift requirement, country of origin is conferred in Taiwan.
MARKING:
You have also requested a ruling on whether the proposed
marking "Made in China of Taiwanese Fabric" or "Cut and Sewn in
China from Taiwanese Fabric" is an acceptable country of origin
marking for the Fabric Snowman Plaque. This marking would appear
on a sewn on fabric label.
The marking statute, Section 304, Tariff Act of 1930, as
amended (19 U.S.C. 1304), provides that, unless excepted, every
article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container)
will permit, in such a manner as to indicate to the ultimate
purchaser in the U.S. the English name of the country of origin
of the article.
The proposed marking "Made in China of Taiwanese Fabric" or
"Cut and Sewn in China from Taiwanese Fabric" is not an
acceptable country of origin marking for the finished snowman
wall hanging. The origin rules indicate that the country of
origin of the finished wall hanging is Taiwan, where the fabric
for the item is formed. The proposed marking "Made in China of
Taiwanese Fabric" or "Cut and Sewn in China from Taiwanese
Fabric" only indicates that the fabric is of Taiwanese origin,
not that the wall hanging is of Taiwanese origin as determined
above. Since this proposed marking is in direct conflict with
the origin determination made pursuant to Section 102.21, it does
not satisfy the marking requirements of 19 U.S.C. 1304 and, thus,
is not an acceptable country of origin marking for the finished
Fabric Snowman Plaque.
However, a phrase such as "Made in Taiwan, Further Processed
in China" indicates that the country of origin of the finished
wall hanging is Taiwan which is consistent with the origin rules
for other furnishings under Section 102.21, Customs Regulations.
Marking the wall hanging "Made in Taiwan, Further Processed in
China" will satisfy the marking requirements of 19 U.S.C. 1304
and would be an acceptable country of origin marking for the
finished Fabric Snowman Plaque.
HOLDING:
The subject Fabric Snowman Plaque is classified in
subheading 6304.93.0000, HTSUSA, which provides for other
furnishings of synthetic fibers.
The country of origin of the Fabric Snowman Plaque is
Taiwan. Based upon international textile trade agreements
products of Taiwan are subject to quota and the requirement of a
visa.
Pursuant to the origin rules set forth in Section 102.21 and
the country of origin marking requirements of 19 U.S.C. 1304 the
proposed country of origin marking "Made in China of Taiwanese
Fabric" or "Cut and Sewn in China from Taiwanese Fabric" is not
an acceptable country of origin marking for the Fabric Snowman
Plaque. However, marking such as "Made in Taiwan, Further
Processed in China" will satisfy the marking requirements of 19
U.S.C. 1304 and is an acceptable country of origin marking for
the finished Fabric Snowman Plaque.
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 John
Hansen at 212-466-5854.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division