Classification and country of origin determination for unfinished lifejackets; 19 CFR 102.21(c)(5)

NY G89755 April 25, 2001 CLA2-RR:NC:TA:351 G89755 CATEGORY: Classification Lynn B. Stan Edward M. Stan & Associates, Inc. 6430 E. Main St. Reynoldsburg, OH 43068 RE: Classification and country of origin determination for unfinished lifejackets; 19 CFR 102.21(c)(5) Dear Ms. Stan: This is in reply to your letter dated March 30, 2001, requesting a classification and country of origin determination for unfinished lifejackets which will be imported into the United States. FACTS: The subject merchandise is partially completed lifejackets, which you refer to as a skin. The manufacturing operations for the unfinished lifejackets are as follows: nylon fabric manufactured and purchased in Taiwan is shipped to China, where it is assembled together with webbing, buckles, and thread from the United States to form an unstuffed lifejacket. The foam which provides the buoyancy is inserted after importation into the United States. ISSUE: What are the classification and country of origin for the subject merchandise? CLASSIFICATION: Without the buoyancy component, the essential character of a lifejacket, that is, buoyancy, is lacking, precluding classification as a lifejacket. However, the item does meet the tariff definition as a made-up article. The applicable subheading for the incomplete lifejackets will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made-up textile articles, other. The rate of duty will be seven 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 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 nylon 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 unfinished lifejacket is Taiwan. 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 section 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division