us-cbp-cross-rulings-hq-959181•HQ 959181: Country of origin determination for picture frames; 19 CFR102.21(c)(2)
HQ 959181: Country of origin determination for picture frames; 19 CFR102.21(c)(2)
us-cbp-cross-rulings-hq-959181HQ 959181: Country of origin determination for picture frames; 19 CFR102.21(c)(2)Guidance
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 959181
July 1, 1996
CLA-2 RR:TC:TE 959181 NLP
CATEGORY: Classification
Mr. Robert Stack
Tompkins & Davidson
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036-8901
RE: Country of origin determination for picture frames; 19 CFR
102.21(c)(2)
Dear Mr. Stack:
This is in reply to your letter dated April 23, 1996, on
behalf of Laura Ashley, Inc., requesting a country of origin
determination for picture frames. In a letter, dated June 24,
1996, we informed you that certain information concerning the
sourcing of the fabric and the production processes would be
treated as confidential. Samples of the frames were provided for
our examination.
FACTS:
The articles at issue are two textile covered photo frames,
measuring approximately four inches high by six and one-half
inches across when open for viewing. Photo frame A is
rectangular in shape and composed of a combination of cardboard,
textile fabric and clear plastic sheeting. The cardboard frame
sections are each covered with fabric and are glued together;
there are rectangular plastic inserts backing the two rectangular
viewing areas. Photo frame B has a curved top and is composed of
cardboard, fabric, plastic foam and clear plastic sheeting. The
cardboard frame sections are covered with fabric; the two front
cardboard frame sections contain foam padding which is covered
with textile fabric. The clear plastic inserts are rectangular,
but each of the two viewing areas has an oval shape.
The processing operations are as follows:
Country A
greige fabric will be formed
Country B
fabric will be dyed and printed and various fabric finishing
operations will be performed
Country C
cardboard is produced
plastic foam is produced (for photo frame B only)
clear plastic sheets are produced
all of the components are cut to shape
fabric is cut
frames are assembled
ISSUE:
What is the country of origin of the photo frames?
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:"
6307.90 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.
The subject photo frames are classifiable in subheading
6307.90, Harmonized Tariff Schedule of the United States (HTSUS).
The fabric for both frames is formed by a fabric-making process
in Country A. Therefore, as the "fabric-making" process occurs
in a single country, the country of origin for these photo frames
is conferred by Country A.
In your letter, you contend that although the photo frames
contain fabric, this fabric does not "comprise" the frame, but is
merely one of several materials present, none of which imparts
the essential character of the frames under prior Customs
rulings. You argue that for the tariff shift rule of 102.21(e)
to apply, the imported product must essentially be made up of the
fabric component or that the fabric must at least impart the
essence of the imported product. This is not the case with
respect to the photo frames as their classification as a textile
product in subheading 6307.90, HTSUS, is based on General Rule of
Interpretation 3(c), rather than an essential character analysis
pursuant to GRI 3(b).
Once the articles at issue were classified in subheading
6307.90, HTSUS, Customs does not re-analyze how this
classification was arrived at in determining the articles'
country of origin. Specifically, the fact that these types of
frames are generally classified as textile articles according to
a GRI 3(c) analysis, rather than pursuant to a GRI 3(b) essential
character analysis, has no bearing on whether the frames are
comprised of fabric or not for a country of origin determination.
For country of origin purposes, if the requirements of section
102.21(c)(1) are inapplicable, and it is determined that the
subject articles are classifiable in subheading 6307.90, HTSUS,
we then look to the applicable tariff shift rule established in
paragraph (e) of Section 102.2. If the country of origin can be
determined by the tariff shift rule for that subheading, then
Customs need not look further and origin is determined
accordingly.
Moreover, we note that if one applies the definitions you
cite for "comprise", we believe that the frame would be
considered to be comprised of fabric. Based on an examination of
the frames, one would be hard pressed to say that it is not "made
up of fabric", or that the frames are not covered with fabric or
consist of it.
HOLDING:
The country of origin for the two photo frames is Country A.
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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