HQ 085258: Classification and country of origin of silk scarves

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 085258

                                  September 11, 1989


            CLA-2:CO:R:C:G  085258 DRR

            CATEGORY:  Classification

            TARIFF NO.:  6214.10.1000

            Mr. Greg Grasher
            Border Brokerage Company
            P.O. Box B
            Blaine, Washington 98230

            Re:  Classification and country of origin of silk scarves

            Dear Mr. Grasher:

                 This is in reference to your letter dated June 14, 1989,
            requesting the classification of silk scarves under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA).

            FACTS:

                 The merchandise at issue are scarves made in Hong Kong of
            100 percent woven silk and dyed by a hand process in Canada.
            The importer purchases white scarves, valued at $2.52.  The
            scarves are processed by hand to arrive at a marketable product
            which sells for $10.93 to $13.11 each.  The process involves
            washing and drying the scarves, applying the dye and forming a
            pattern by hand, allowing them to dry, wrapping and steaming
            the scarves, then washing and drying them again.

            ISSUE:

                 Whether the scarves at issue are substantially transformed
            by the Canadian processing to be considered a product of Canada
            and whether they are classifiable under subheading
            6214.10.1000, HTSUSA.





















                                         - 2 -


            LAW AND ANALYSIS:

                 Classification of merchandise is in accordance with the
            General Rules of Interpretation (GRI), taken in order.  GRI 1
            states that classification is determined according to the terms
            of the headings and subheadings and chapter notes.  Subheading
            6214.10.1000, HTSUSA, provides for shawls, scarves, mufflers,
            mantillas, veils and the like, of silk or silk waste.

                 Country of origin is determined by the application of 19
            CFR 12.130.  In determining the country of origin of textile
            and textile products which consist of materials produced or
            derived from, or processed in, more than one country, the
            imported article is considered to be a product of the country
            in which the last substantial transformation took place.  A
            substantial transformation of a textile or textile product is
            said to occur if the commodity undergoes a transformation by
            means of substantial manufacturing or processing into a new and
            different article of commerce.  19 CFR 12.130 e(2) states in
            part that no material shall be considered to have been
            substantially transformed by processing such as dyeing,
            showerproofing, superwashing or other finishing operations.

            HOLDING:

                 The scarves at issue are classifiable under subheading
            6214.10.1000, HTSUSA, which provides for shawls, scarves,
            mufflers, mantillas, veils and the like, of silk or silk waste,
            with a duty rate of 7.7 percent ad valorem.  The country of
            origin of the merchandise at issue is Hong Kong.

                 Due to the changeable nature of the statistical annotation
            and the restraint (quota/visa) categories applicable to textile
            merchandise, you should contact your local Customs office prior
            to importation of this merchandise to determine the current
            status of any import restraints or requirements.

                 Your samples are being returned to you as requested.


                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division


            Enclosure











            6 cc: A.D., N.Y. Seaport
            D.Rimmer library
            typed/peh
            085258