us-cbp-cross-rulings-hq-959201•HQ 959201: Country of origin determination for a woven scarf; 19 CFR102.21(c)(2); tariff shift
HQ 959201: Country of origin determination for a woven scarf; 19 CFR102.21(c)(2); tariff shift
us-cbp-cross-rulings-hq-959201HQ 959201: Country of origin determination for a woven scarf; 19 CFR102.21(c)(2); tariff shiftGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 959201
June 6, 1996
CLA-2 RR:TC:TE 959201 jb
CATEGORY: Classification
Alexandra M. Stoianovici
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018
RE: Country of origin determination for a woven scarf; 19 CFR
102.21(c)(2); tariff shift
Dear Ms. Stoianovici:
This is in reply to your letter dated May 2, 1996,
requesting a country of origin determination for a woven scarf
which will be imported into the United States both at the present
time or sometime on or after July 1, 1996. A sample was
submitted to this office for examination.
FACTS:
The submitted garment consists of a woman's woven, 100
percent polyester charmeuse scarf. The manufacturing operations
are as follows:
Korea
- fabric sourced;
- fabric is dyed and/or printed.
China
- fabric is finished;
- fabric is cut;
- fringe is attached;
- borders are hemmed;
- finishing.
ISSUE:
What is the country of origin of the submitted merchandise?
LAW AND ANALYSIS:
Section 12.130 of the Customs Regulations
Section 12.130 of the Customs Regulations (19 CFR 12.130)
sets forth the principles of country of origin for textiles and
textile products subject to Section 204 of the Agricultural Act
of 1956, as amended (7 U.S.C. 1854).
Pursuant to 19 CFR 12.130(b), the standard of substantial
transformation governs the country of origin determination where
textiles and textile products are processed in more than one
country. The country of origin of textile products is deemed to
be that foreign territory or country where the article last
underwent a substantial transformation. Substantial
transformation is said to occur when the article has been
transformed into a new and different article of commerce by means
of substantial manufacturing or processing.
The factors to be applied in determining whether or not a
manufacturing operation is substantial are set forth in 19 CFR
12.130(d)(2). The following are considered:
(i) The physical change in the material or article;
(ii) The time involved in the manufacturing or
processing;
(iii) The complexity of the manufacturing or
processing;
(iv) The level or degree of skill and/or technology
required in the manufacturing or processing operations;
(v) The value added to the article or material;
Section 12.130(e)(1) describes manufacturing or processing
operations from which an article will usually be considered a
product of the country in which those operations occurred:
(i) Dyeing of fabric and printing when accompanied by two or
more of the following finishing operations: bleaching,
shrinking, fulling, napping, decating, permanent
stiffening, weighting; permanent embossing, or moireing;
(ii) Spinning fibers into yarn;
(iii) Weaving, knitting or otherwise forming fabric;
(iv) Cutting of fabric into parts and the assembly of
those parts into the completed article; or
(v) Substantial assembly by sewing and/or tailoring of all
cut pieces of apparel articles which have been cut from
fabric in another foreign territory or country, or insular
possession, into a completed garment (e.g., the complete assembly
of all cut pieces of suit-type jackets, suits, and
shirts).
In the case of the subject scarf, a substantial
transformation occurs at the time of the forming of the fabric.
Accordingly, the country of origin for the subject scarf is the
country in which the fabric is sourced, that is, Korea.
Section 102.21 of the Customs Regulations
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act. Section 334 of that Act 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
foreign material 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) 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":
6213-6214 (3) 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.
The subject merchandise is a women's woven scarf
classifiable in heading 6214, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). The country of origin of the
scarf is the single country in which the fabric was formed by a
fabric-making process- that is, Korea.
HOLDING:
The country of origin of the subject woman's scarf, under
Section 12.130, is Korea.
The country of origin of the subject woman's scarf, under
Section 102.21, is Korea.
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 is issued
on the assumption that all of the information furnished in the
ruling letter, either directly, by reference, or by implication,
is accurate and complete in every material respect.
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, is recommended that a new ruling
request be submitted in accordance with 19 CFR 177.2.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division
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