Classification and country of origin determination for a shoe heel protector; 19 CFR 102.21(c)(2); tariff shift

NY L80327 October 25, 2004 CLA-2-63:RR:NC:N3:351 L80327 CATEGORY: Classification Edith Tolchin EGT Global Trading P.O. Box 231 Florida, NY 10921 RE: Classification and country of origin determination for a shoe heel protector; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Tolchin: This letter replaces the ruling letter we sent to you under file number L80117. The purpose of this replacement letter is to add you client’s name. A corrected letter follows. This is in reply to your letter dated September 28, 2004, on behalf of your client, HJD Technologies, of Jacksonville, Florida, requesting a classification and country of origin determination for a shoe heel protector that will be imported into the United States. FACTS: The subject merchandise is identified as a “heel sock shoe heel protector.” It is constructed of neoprene fabric, polyurethane film, and nylon, and it measures approximately 5” x 4” x 2½”. A photograph shows it worn over the heel and back portion of a shoe. The manufacturing operations for the heel protector are described in your letter follows: This product may be manufactured in one part of Asia (i.e., Taiwan, China, or Hong Kong) with components from a different country in Asia (i.e., Taiwan, China, or Hong Kong). A second scenario would have the item manufactured in the same country inwhich the components are produced. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the heel protector will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21. Paragraph (c)(1) states, "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." Thus, where the item is manufactured in the same country in which the components are produced, that country would be the country of origin. However, in the first scenario stated above, where different countries are involved and the subject merchandise is not wholly obtained or produced in a single country, paragraph (c)(1) of Section 102.21 is inapplicable. Paragraph (c)(2) states, "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 6307.90 is the country . . . in which the fabric comprising the good was formed by a fabric-making process. It appears from your letter that the neoprene fabric of the heel protector will be produced in a single country, that is, Taiwan, China, or Hong Kong. In that case, as per the terms of the tariff shift requirement, country of origin is conferred in the country in which the neoprene fabric is manufactured, Taiwan, China, or Hong Kong, as the case may be. HOLDING: The country of origin of the heel protector is the country in which the neoprene fabric is manufactured, whether Taiwan, China, or Hong Kong. The holding set forth above applies only to the specific factual situations 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division