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HQ 085893

February 22, 1990

CLA-2 CO:R:C:G 085893 CMR


TARIFF NO.: 6214.40.0000

Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: Country of origin of certain scarves

Dear Ms. Williams:

This ruling is in response to your letter of October 27, 1990, on behalf of your client, Zandraz Accessoires Canada Inc., requesting a determination of the country of origin of certain scarves. A sample scarf has been submitted for our review.


The submitted scarf is made in Canada of 100 percent woven rayon fabric imported from India in bolts of 44" wide x 120 meters long. In Canada, the imported fabric is cut to 20" x 72" lengths, sewn on all four sides, labeled, ticketed, and prepacked for shipping. The finished scarf submitted for our review measures approximately 68" x 16".


Are the operations which will be performed in Canada sufficient to establish the country of origin of the scarves as Canada?


For a textile product to be considered a product of a particular country, it must have undergone its last substantial transformation within that country. "A textile or textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce. (Emphasis added). 19 CFR 12.130(b).

The operations which occur in Canada are similar to those set forth in your April 20, 1989, request on behalf of your client Zandraz Accessoires regarding a country of origin determination of certain rayon scarves. That request was answered in HRL 084272 of August 18, 1989, which has been enclosed for your reference. There appear to be only two minor differences between the operations set forth in your April 20th letter and the operations set forth in your October 27th letter.

In your April letter, the imported fabric was being shipped in 36" lengths and cut on only two sides; now, it is being shipped in fabric bolts and cut on all four sides. In addition, in the April letter, you stated the cost of the work performed in Canada represented approximately 60 percent of the selling price of a scarf. In your October letter, it is stated that the cost of the work performed in Canada represents 75 percent of the selling price of a scarf.

We remain of the opinion that the cutting and hemming operations which take place in Canada are simple, not substantial, operations which do not significantly change the essence of the article which in this case is the fabric. The additional operations, labeling, ticketing and prepackaging, are also considered simple operations. We do not believe the country of origin of the scarves is changed within the requirements of 19 CFR 12.130. The country of origin remains India.

As to the classification of the submitted scarf. In HRL 084272, we stated that since the article is somewhat larger than usual for a scarf and is made of transparent fabric, it should be considered a veil. Upon reconsideration, we believe the article is commercially recognized and sold as a scarf and we will therefore consider it to be a scarf of heading 6214, HTSUSA. In accordance with 19 CFR 177.9(d), HRL 084272 is hereby modified to reflect this change. Whether the article is considered a scarf or veil makes no difference in its classification since both are classified in the same subheading.


The country of origin for the submitted scarf is India. The scarf is classifiable under the provision for shawls, scarves, mufflers, mantillas, veils and the like, of artificial fibers, in subheading 6214.40.0000, HTSUSA, textile category 659, dutiable at 10.6 percent ad valorem. This merchandise is presently subject to a visa requirement and quota restraints based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is updated weekly and is available for inspection at your local Customs office.

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


John Durant, Director
Commercial Rulings Division

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