Classification and country of origin determination for small pillows; 19 CFR 102.21(c)(2); tariff shift

NY B86066 June 19, 1997 CLA-2-RR:NC:TA:352 B86066 CATEGORY: Classification Mr. Arlen T. Epstein Serko & Simon LLP One World Trade Center, Suite 3371 New York, NY 10048 RE: Classification and country of origin determination for small pillows; 19 CFR 102.21(c)(2); tariff shift Dear Mr. Epstein: This is in reply to your letter dated May 28, 1997, on behalf of Russ Berrie and Company, Inc., Oakland, New Jersey requesting a classification and country of origin determination for two small pillows which will be imported into the United States. The sample is being returned as requested. FACTS: Your request was submitted for pillows, item numbers 17431 and 17430. The submitted sample item number 17431 is a small heart shaped pillow made of nylon woven fabric with polyester filling. Attached onto the front of the pillow are 3/4 inch wide ribbons which are interwoven into a checkerboard pattern. The pillow is decorated with a ribbon bow and a pewter heart shaped trinket. It measures approximately 6 inches long by 7 inches wide. Item number 17430, a sample was not submitted, is stated to be a square shaped pillow constructed as the above pillow. It will measure approximately 9 inches long by 7 inches wide. These pillows are primarily decorative in nature and are not of a size or construction which makes them suitable to support the head and neck like a traditional pillow. The manufacturing operations for the small pillows are as follows: The rolls of fabric are woven in Taiwan and then shipped to China where the remainder of the manufacturing processes are performed. After arrival in China the fabric will be cut into the size and shape of the pillow. The pillows are sewn and stuffed. The trinket used to decorate the pillow is produced and attached in China. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the small pillows will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles...Other. The rate of duty will be 7 percent 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 6307.90 The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. As the fabric is formed in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, country of origin is conferred in Taiwan. HOLDING: The country of origin of the small pillows is Taiwan. The pillows are classifiable in subheading 6307.90.9989, HTS, with a duty rate of 7 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division