Classification and country of origin determination for narrow woven fabric; 19 CFR 102.21(c)(2); tariff shift

NY B85899 May 30, 1997 CLA-2-RR:NC:TA:351 B85899 CATEGORY: Classification Ms. Susan D. Klingbeil Customs Coordinator Ikea Wholesale 1105 North Market Street Suite 1044 Wilmington, DE 19899 RE: Classification and country of origin determination for narrow woven fabric; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Klingbeil: This is in reply to your letter dated May 19, 1997, requesting a classification and country of origin determination for narrow fabric which will be imported into the United States. FACTS: The subject merchandise consists of individually packaged 100% cotton woven narrow fabric (article #533 102 00) 40mm wide and 3 meters long. The manufacturing operations for the narrow fabric are as follows: SPAIN Cotton yarn (of heading 5205) is produced (presumably spun) FRANCE Thread is woven into narrow fabric SWEDEN Narrow fabric is cut to specified length and packaged ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the narrow fabric will be 5806.31.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for narrow woven fabrics...; other woven fabrics; of cotton. The duty rate will be 9.6% ad valorem. 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 5806 A change to 5806 from any other heading, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, and 5801 through 5803, and provided that the change is the result of a fabric-making process. As the cotton yarn of heading 5205 was woven into fabric of heading 5806 in a single country, that is, France, as per the terms of the tariff shift requirement, country of origin is conferred in France. HOLDING: The country of origin of the narrow woven fabric is France. 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 sections 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 Jeff Konzet at 212-466-5885. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division