HQ 959362: Country of origin determination for textile furnishings; 19CFR Section 102.21(c)(5); HRL 957619 and HRL 957410

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 959362

                    July 23, 1996

CLA-2 RR:TC:TE 959362 NLP

CATEGORY: Classification

Mr. William Ortiz
S.J. Stile Associates LTD.
153-66 Rockaway Blvd.
Jamaica, New York 11434

RE:  Country of origin determination for textile furnishings; 19
CFR Section 102.21(c)(5);     HRL 957619 and HRL 957410

Dear Mr. Ortiz;

     This is in response to your letter dated May 15, 1996, on
behalf of Britannica Home Fashions, requesting a country of
origin determination for a textile furnishing pursuant to Section
334 of the Uruguay Round Agreements Act.  A sample was submitted
for our examination.

FACTS:

     The article at issue, style #DF1, consists of two pieces of
fabric sewn together along the edges and is stuffed with
polyester filler.  One side of the article consists of 100
percent cotton woven denim fabric and the other side consists of
100 percent cotton woven flannel fabric.  Piping, which exceeds
6.35 mm, is sewn in the edge seam.  Quilt stitching extends
through all three layers.  The article measures approximately 50
inches X 62 inches.  The manufacturing operations are as follows:

     Indonesia
     cotton denim fabric is woven

     India
     cotton flannel fabric is woven
     polyester filler is produced
     both fabrics are cut
     article is sewn, filled and assembled

ISSUE:

     What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

     Pursuant to the Uruguay Round Agreements Act, new rules of
origin will be effective for textile products entered, or
withdrawn from warehouse for consumption, on or after July 1,
1996.  These rules were published in the Federal Register, 60
Fed. Reg. 46188 (September 5, 1995).  Section 102.21, Customs
Regulations (19 CFR Section 102.21), sets forth the general rules
which determine country of origin.  The country of origin of a
textile product will be determined by a hierarchy of rules set
forth in paragraphs (c)(1) through (c)(5) of Section 102.21.  

     Section 102.21(c)(1) sets forth the general rule for
determining the country of origin of a textile product in which
the good is wholly obtained or produced in a single country,
territory, or insular possession.   It states the following: 

          The country 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.

     Section 102.21(c)(2) provides for instances where the
country of origin of a textile product cannot be determined under
Section 102.21(c)(1).  Section 102.21(c)(2) provides the
following:

          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."  The
following provision is applicable in this instance:
     
     6301-6306 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 subject merchandise is classifiable in heading 6304,
HTSUS.  See, Headquarters Ruling Letter (HRL) 957619, dated May
10, 1995, which was issued to you on behalf of the above named
company, wherein Customs classified an article that had the
general appearance of a quilt, but measured 50 inches by 60
inches, as other textile furnishings in heading 6304, HTSUS.  

See also, HRL 957410, dated February 3, 1995.  As the fabric for
this item is formed in two countries, the tariff shift rule is
not applicable to this merchandise and our hierarchical
application of Section 102.21(c) continues.

     Section 102.21(c)(3) states that "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 item is not knit to shape and heading 6304,
HTSUS, is excepted from provision (ii), Section 102.21(c)(3) is
inapplicable.

     Section 102.21(c)(4) provides:

          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

     In the case of the instant article, the most important
manufacturing process occurs at the time of the fabric making. 
As the fabric for the merchandise is sourced in more than one
country, and no one fabric is more important than the other, the
country of origin cannot be readily determined based on the
fabric making process. As such, paragraph (c)(4) is not
applicable to this merchandise.

     Section 102.21(c)(5) states the following:

          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 this article, the country of origin
is conferred by the last country in which an important assembly
or manufacturing process occurred, that is, in India. 
HOLDING:

     The country of origin of the instant article is India.

     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 C.F.R.
177.9(b)(1).  This sections states that a 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 C.F.R.
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 C.F.R. 177.2.

                                   Sincerely,



                                   John Durant, Director
                                   Tariff Classification Appeals
Division



                                        



                    



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