Classification and country of origin of silk scarves

HQ 085258 September 11, 1989 CLA-2:CO:R:C:G 085258 DRR CATEGORY: Classification TARIFF NO.: 6214.10.1000 Mr. Greg Grasher Border Brokerage Company P.O. Box B Blaine, Washington 98230 Re: Classification and country of origin of silk scarves Dear Mr. Grasher: This is in reference to your letter dated June 14, 1989, requesting the classification of silk scarves under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue are scarves made in Hong Kong of 100 percent woven silk and dyed by a hand process in Canada. The importer purchases white scarves, valued at $2.52. The scarves are processed by hand to arrive at a marketable product which sells for $10.93 to $13.11 each. The process involves washing and drying the scarves, applying the dye and forming a pattern by hand, allowing them to dry, wrapping and steaming the scarves, then washing and drying them again. ISSUE: Whether the scarves at issue are substantially transformed by the Canadian processing to be considered a product of Canada and whether they are classifiable under subheading 6214.10.1000, HTSUSA. - 2 - LAW AND ANALYSIS: Classification of merchandise is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 states that classification is determined according to the terms of the headings and subheadings and chapter notes. Subheading 6214.10.1000, HTSUSA, provides for shawls, scarves, mufflers, mantillas, veils and the like, of silk or silk waste. Country of origin is determined by the application of 19 CFR 12.130. In determining the country of origin of textile and textile products which consist of materials produced or derived from, or processed in, more than one country, the imported article is considered to be a product of the country in which the last substantial transformation took place. A substantial transformation of a textile or textile product is said to occur if the commodity undergoes a transformation by means of substantial manufacturing or processing into a new and different article of commerce. 19 CFR 12.130 e(2) states in part that no material shall be considered to have been substantially transformed by processing such as dyeing, showerproofing, superwashing or other finishing operations. HOLDING: The scarves at issue are classifiable under subheading 6214.10.1000, HTSUSA, which provides for shawls, scarves, mufflers, mantillas, veils and the like, of silk or silk waste, with a duty rate of 7.7 percent ad valorem. The country of origin of the merchandise at issue is Hong Kong. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Your samples are being returned to you as requested. Sincerely, John Durant, Director Commercial Rulings Division Enclosure 6 cc: A.D., N.Y. Seaport D.Rimmer library typed/peh 085258