The Country of Origin Marking of Wallpaper, from Canada Article 509

NY D84610 November 12, 1998 MAR-2-48:RR:NC:2:234 D84610 CATEGORY: Marking Mr. Karl F. Krueger AEI Customs Brokerage Services P.O. Box 5129 Southfield, Michigan 48086-5129 RE: The Country of Origin Marking of Wallpaper, from Canada Article 509 Dear Mr. Krueger: This is in response to your letter dated October 20, 1998, on behalf of your client, Imperial Home Decor Group, Cleveland, Ohio, requesting a ruling on the correct marking to be indicated on wallcoverings manufactured by a joint Canadian and U.S. procedure. The product of this joint procedure is a retail-packed roll of wallpaper, of 56.37 square feet (11 yards x 20.5 inches), also designated as 5.24 square meters (10.06 m x 52.07 cm). A sample was furnished, which will be retained for reference. It is marked, "Made in Canada". You request that we rule that the marking may be changed to "Made in the United States". The circumstances of the transaction are that large, "bulk", reels of wallpaper, with a printed design, and known as "wallpaper reels", of Canadian origin, are imported into the United States from Canada, primarily at the ports of Champlain, Alexandria Bay, and Buffalo. The tariff classification of these reels at these ports is 4814.20, which provides for a certain description of wallpaper. At your client's U.S. facilities, these large "wallpaper reels" are reduced to retail rolls, like the sample, by processes of pasting, embossing, trimming, cutting and packaging. It is your position that, under 19 CFR 102.19 (a), the country of origin of the retail rolls is the United States and that the marking may be "Made in the United States" since the United States is the last NAFTA country in which the goods underwent production. We disagree. 19 CFR 102.19 (a) yields the result which you desire only if the good under consideration is not determined under section 102.11(a) or (b) (General rules), or section 102.21 (relating to textile articles), to be a good of a single NAFTA country. We have determined, under Section 102.11 (b) (1) that the country of origin of the subject retail rolls of wallpaper is Canada, a "single NAFTA country". The foreign material (Canadian wallpaper, classified in HTS 4814.20) has not undergone the applicable change in tariff classification set out in Section 102.20, in the United States; the retail rolls would classify in HTS 4814.20. In this situation, Section 102.11 (b) (1) states: The country of origin of the good is the country of origin of the single material that imparts the essential character to the good. The essential character of the retail rolls of wallpaper is imparted to it by the material, wallpaper, that has originated in Canada. The country of origin of the retail rolls is Canada. The marking of the sample roll, "Made in Canada", is correct, and may not be changed, as requested, to "Made in the United States". This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR Part 181). A copy of this 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division