Country of origin determination for a beach towel and bandanas; 19 CFR 102.21(c)(2); tariff shift

N349912 June 30, 2025 OT:RR:NC:N2:349 CATEGORY: Origin Ms. Kristin Young Norman Krieger Inc. 5000 East Spring Street, Suite 250 Long Beach, CA 90815 RE: Country of origin determination for a beach towel and bandanas; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Young: This is in reply to your letter dated June 6, 2025, requesting a country of origin determination on behalf of your client, CFL Distribution Inc., for a beach towel and two bandanas which will be imported into the United States. No samples were provided. FACTS: Item 1 is a beach towel made of 100 percent polyester woven terry toweling. The front of the towel is printed with a colorful design. The towel measures approximately 54 × 30 inches. No style name or number was provided. Item 2 is a 100 percent cotton woven bandana. The bandana is both dyed and printed and measures approximately 26 × 26 inches with hemmed edges. No style name or number was provided. Item 3 is a 100 percent silk woven bandana. The bandana is both dyed and printed and measures approximately 26 × 26 inches with hemmed edges. No style name or number was provided. The manufacturing operations for the beach towel and the bandanas are as follows: China Fabric is woven. Fabric is dyed (bandanas, only) and printed. Fabric is exported to Cambodia. Cambodia Fabric is cut to size. Fabric is hemmed. Completed beach towel and bandanas are packaged and shipped to the United States. ISSUE: What is the country of origin of the subject merchandise? COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as Congress’s expression of substantial transformation as it relates to textile and apparel products. Section 102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. 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. See 19 CFR 102.21(c). 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:” The bandanas are classified under heading 6214, Harmonized Tariff Schedule of the United States (HTSUS). The beach towel is classified under subheading 6302.60, HTSUS. 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 6213-6214 Except for goods of heading 6213 through 6214 provided for in paragraph (e)(2) of this section, 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. 6301-6306 Except for goods of heading 6302 through 6303 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under heading 6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. The “fabric-making process” is defined in 19 CFR 102.21(b)(2) as “any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a textile fabric.” Heading 6214 is included in the paragraph (e)(2) exception to the above tariff rules; however, paragraph (e)(2) stipulates that goods classified under the named headings or subheadings of cotton are not included in the paragraph. Therefore, only the silk bandana is subject to Section 102.21(e)(2), and we apply the tariff shift rule, above, for the cotton bandana. Subheading 6302.60, HTSUS, is not included in the paragraph (e)(2) exception, so we also apply the tariff shift rule, above, to the beach towel. As the fabrics forming the cotton bandana and polyester beach towel are formed by the fabric making process in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China. Section 102.21(e)(2) states, in pertinent part: (i) The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing; (ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section...the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process; As the silk fabric forming the bandana is both dyed and printed but no other finishing processes are performed, Section 102.21(e)(2)(i) is inapplicable. However, as the fabric forming the silk bandana is formed by the fabric making process in a single country, that is, China, as per the terms of the tariff shift requirement under Section 102.21(e)(2)(ii), country of origin in conferred in China. HOLDING: The country of origin of the cotton bandana and beach towel is China pursuant to 19 CFR 102.21(c)(2) and 102.21(e)(1). The country of origin of the silk bandana is China pursuant to 19 CFR 102.21(c)(2) and 19 CFR 102.21(e)(2)(ii). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, James Forkan Acting Director National Commodity Specialist Division