Classification and country of origin determination for a dog blanket; 19 CFR 102.21(c)(5); last country in which an important assembly or manufacturing process occurs

N310671 May 13, 2020 CLA2-OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Ms. Bethany Dodge L.L. Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: Classification and country of origin determination for a dog blanket; 19 CFR 102.21(c)(5); last country in which an important assembly or manufacturing process occurs Dear Ms. Dodge: This is in reply to your letter dated February 27, 2020, requesting a classification and country of origin determination for a dog blanket which will be imported into the United States. Your letter was submitted with a sample. The sample will be returned to you, as requested. We apologize for the delayed response caused by the COVID-19 national emergency. FACTS: The subject merchandise, style number 131411, described as a “No Fly Zone® Rugged Quilted Dog Blanket,” measures 34 x 44 inches and consists of three layers: a 100 percent cotton woven denim bottom; 100 percent polyester fill; and a 60 percent polyester, 40 percent acrylic knit fleece top. The knit fleece top fabric is treated with No Fly Zone® insect repellent technology which has an active ingredient of Permethrin to provide the animal fly, mosquito, ant and tick protection. The edges of the blanket are finished with self-fabric denim binding. The item is designed and marketed for the animal to lie on in the car, home or crate. The manufacturing operations for the No Fly Zone® Rugged Quilted Dog Blanket are as follows: Taiwan Knit top fabric formed. Knit top fabric is treated with insect repellent. China Woven denim bottom fabric formed. Polyester fill manufactured. Fabric is quilted, cut and sewn. Completed blanket is exported to the United States. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: Though identified as a blanket or quilt, the item is neither a blanket of heading 6301, Harmonized Tariff Schedule of the United States (HTSUS), nor a quilt of chapter 94, HTSUS. The item is intended for the use of a dog to lie on and is neither intended to provide warmth to humans nor sized as bedding. It is also not considered a floor covering under chapter 57 as it does not have the stiffness and strength characteristics of a floor covering. The applicable subheading for the No Fly Zone® Rugged Quilted Dog Blanket, style number 131411, will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The general rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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.” 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, “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, 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 No Fly Zone® Rugged Quilted Dog Blanket is comprised of fabric from two different countries, Section 102.21(c)(2) is inapplicable. Section 102.21(c)(3) states, Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section: (i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or (ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled. As the subject merchandise is not knit to shape and subheading 6307.90 is excepted from provision (ii), Section 102.21(c)(3) is inapplicable. Section 102.21 (c)(4) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred.” The most important manufacturing process occurs at the time of the fabric making. Since the fabric for the blanket is formed in two different countries, and no one fabric is more important than the other, the country of origin cannot be made based on the fabric making process. As such, Section 102.21(c)(4) is inapplicable. Paragraph (c)(5) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred.” Accordingly, in the case of the subject dog blanket, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, China. SECTION 301 TRADE REMEDIES Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. HOLDING: The country of origin of the No Fly Zone® Rugged Quilted Dog Blanket is China. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division