Country of origin determination for an umbrella food cover;19 CFR 102.21(c)(2); tariff shift

HQ 959615 September 9, 1996 CLA-2 RR:TC:TE 959615 jb CATEGORY: Classification James Reichert Cost Plus, Inc. 201 Clay Street Oakland, California 94607 RE: Country of origin determination for an umbrella food cover; 19 CFR 102.21(c)(2); tariff shift Dear Mr. Reichert: This is in reply to your letter, received by Customs on July 29, 1996, requesting a country of origin determination for an umbrella food cover which will be imported into the United States. A sample was received by this office for examination and will be returned under separate cover. FACTS: The subject merchandise, referenced style SKU 28373, is an umbrella food cover. The cover is made of nylon knit fabric and features four metal umbrella-type ribs and a plastic top with a locking pin and pull cord. The article resembles an umbrella when opened and is designed to protect food at picnics, parties and cookouts from flies and other insects. The subject merchandise was classified in subheading 6304.91.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), in New York Ruling Letter (NY) A86321, dated August 5, 1996. The manufacturing process is as follows: JAPAN - nylon mesh fabric is formed. CHINA - iron ribs, plastic parts and string are sourced. HONG KONG - nylon fabric is cut and sewn; - nylon fabric is assembled together with the iron ribs and the plastic parts. ISSUE: What is the country of origin of the subject merchandise? 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 foreign material 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) 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:" 6301- 6306 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 a fabric- making process. The subject merchandise is classifiable in heading 6304, HTSUS. As the fabric making process for the subject umbrella food cover occurs in a single country, that is, Japan, country of origin is conferred in Japan. HOLDING: The country of origin of the subject umbrella food cover, referenced style SKU 28373, is Japan. 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 is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. 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. Sincerely, John Durant, Director Tariff Classification Appeals Division