U.S. Customs and Border Protection · CROSS Database
Modification of NY D85928, dated January 15, 1999
HQ 962524 February 25, 1999 CLA-2 RR:CR:TE 962524 jb CATEGORY: Classification Mr. Thomas Penksa PBB Global Logistics 434 Delaware Avenue Buffalo, NY 14202 RE: Modification of NY D85928, dated January 15, 1999 Dear Mr. Penksa: This is in regard to New York Ruling Letter (NY) D85928, issued to you from our New York office on January 15, 1999. In NY D85928 Customs determined the country of origin for three textile fabrics pursuant to Section 102.21, Customs Regulations (19 CFR 102.21). Although the ultimate country of origin determinations for all of the textile fabrics are correct, this is to inform you that the analysis for one of the fabrics, “Laura SPC”, is incorrect. As such, this letter will set out the proper analysis and country of origin determination for that one style of fabric. FACTS: The manufacturing operations for “Laura” consist of the following: United Kingdom base fabric is produced base fabric is printed, dyed, coated, trimmed and/or slit ISSUE: What is the country of origin of the subject merchandise? LAW AND ANALYSIS: NY D85928 correctly stated that section 102.21(c)(1) and (c)(2) were not applicable to this merchandise, for the reasons stated therein. However, in the analysis addressing 102.21(c)(3), NY D85928 incorrectly stated that the process of combining the warp and weft yarns was akin to an “assembly” process as required by 102.21(c)(3)(ii). This is incorrect. Customs does not view this manufacturing process as an assembly process and thus, (c)(3) is also inapplicable to this merchandise. Section 102.21(c)(4) states that “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory, or insular possession in which the most important assembly or manufacturing process occurred. In the case of the subject merchandise, similar to the other fabrics addressed in NY D85928, the most important manufacturing process occurs at the time of the fabric making, that is, in the United Kingdom. HOLDING: Accordingly, the country of origin of the fabric referenced as “Laura SPC”, pursuant to a 102.21(c)(4), most important manufacturing process analysis, is the United Kingdom. Sincerely, John Durant, Director Commercial Rulings Division
Other CBP classification decisions referencing the same tariff code.