Country of origin determination for childrens' bandanas, 19 CFR 102.21(c)(2); tariff shift

NY B89137 September 29, 1997 MAR-2 :RR:NC:WA:353 B89137 CATEGORY: Country of Origin TARIFF NO.: 6213.20.1000 Ms. Carolyn B. Malina Lands' End, Inc. 1 Land's End Lane Dodgeville, WI 53595 RE: Country of origin determination for childrens' bandanas, 19 CFR 102.21(c)(2); tariff shift Dear Ms. Malina: In your letter dated August 28, 1997, received in our office on September 2, 1997, you requested a country of origin determination on childrens bandanas, style 49293, which are manufactured in three printed fabrications, grand flower print, China blue dot print & lemonade print and dyed plaid fabrication. You state that the bandana, style 49293 was the subject of a line review at your premises where your submitted worksheet indicates a that classification was given to you under HTS 6217.10.9510. Absent a sample, the description on the submitted worksheet of a single ply cotton fabric article, measuring 19" x 19", with a double turned hem is indicative of a handkerchief . Based on this information the correct classification for style 49293 would be under subheading 6213.20.1000, HTS, which provides for "Handkerchiefs: Of cotton: Hemmed, not containing lace or embroidery". The rate of duty will be 13.8 percent ad valorem. The textile category is 330. The manufacturing operations are stated to be as follows: grand flower print china blue dot print & dyed plaid lemonade print PAKISTAN PAKISTAN CHINA -greige fabric is woven -greige fabric is woven -fabric woven, dyed, cut & finished into CHINA HONG KONG completed handkerchief -printing -printing -cutting -cutting -finished into completed -finished into completed handkerchief Handkerchief 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 handkerchief, style 49293, yarn-dyed fabrication is wholly obtained or produced in a single country, which is stated to be China, then China is the country of origin for this item. 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:" 6213-6214 The country of origin of a good classifiable under heading 6213 through 6214 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 as a handkerchief in heading 6213, Harmonized Tariff Schedule of the United States (HTSUS). As the subject handkerchiefs, style 49293, grand flower print, China blue dot & lemonade print are comprised of fabric formed by a fabric making process in a single country, which is stated to be Pakistan, then Pakistan is the country of origin for these items. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Martin Weiss at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division