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HQ 960287





April 7, 1997
CLA-2 RR:TC:TE 960287 jb

CATEGORY: CLASSIFICATION

Tom E. Langdon
The Bibb Company
P.O. Box 4207
Macon, Georgia 31208

RE: Country of origin determination for a comforter and comforter shell; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Langdon:

This is in reply to your letter dated January 30, 1997, requesting a country of origin determination for certain comforter shells which will be imported into the United States. No samples were submitted to this office for examination.

FACTS:

The merchandise at issue consists of a comforter and comforter shell. The manufacturing operations are as follows:

United States greige fabric is woven

Mexico fabric is finished and printed cutting and sewing of the fabric to form the completed comforter shell

United States comforter shells are stuffed with polyester fiberfil, machine quilted, closed and packaged for shipment to the ultimate consumer

ISSUE:

1. What is the country of origin of the submitted merchandise?
2. What is the proper marking of the subject merchandise?

LAW AND ANALYSIS:

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 Section 334 of that Act provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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":

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.

9404.90 The country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric making process.

When the subject comforter shell is imported into the United States it is classifiable in subheading 6307.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The finished comforter is classified in subheading 9404.90, HTSUSA. As per the terms of the tariff shift, the country of origin of the subject merchandise is the single country in which the fabric comprising the good was formed by a fabric-making process- that is, the United States.

However, there is an exception to products from the United States that are sent abroad for processing. Section 12.130(c), Customs Regulations, provides that any product of the United States which is returned after having been advanced in value or improved in condition abroad, or assembled abroad, shall be a foreign article.

Section 12.130 which remains in effect was originally intended to be used to determine the country of origin of textiles and textile products for quota/visa requirements. In T.D. 90-17, issued February 23, 1990, Customs announced a change in practice and position. This change resulted in Customs using Section 12.130 for quota, duty and marking purposes when making country of origin determinations for textile goods. Therefore, in accordance with T.D. 90-17 and Section 12.130(c), the country of origin of the subject comforter shell and comforter is Mexico for quota, duty and marking purposes.

You inquire whether "Made in Mexico/Finished in U.S.A." is an acceptable marking for this product under 19 U.S.C. 1304 and the implementing Customs Regulations (19 CFR Part 134). Section 134.46, Customs Regulations (19 CFR 134.46), requires the name of the country of origin to appear legibly, permanently, in close proximity, and in at least comparable size, preceded by the additional words "Made in", "Product of", or other words of similar meaning to the name, when any city or locality in the U.S. or the name of any foreign country or locality which is not the country of origin appears on the imported article or its container. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser. In this case, the country of origin of the shell and comforter is Mexico. If you wish to make reference on the shell to a locality which is not its country of origin, the name "Mexico" must be preceded by "Made in", "Product of", or words of similar meaning pursuant to 19 CFR 134.46.

Thus, in regard to the marking "Made in Mexico/Finished in U.S.A.", we find that the requirements of 19 U.S.C. 1304 and 19 CFR 134.46 are satisfied. Since the country of origin of the article will be preceded by "Made in", we find that the marking "Made in Mexico/Finished in U.S.A." on the finished down comforter is acceptable. With respect to the imported shells, it is sufficient for the containers in which they are imported to indicate that the origin of the shells is Mexico.

HOLDING:

The country of origin of the subject comforter shell and comforter is Mexico.

The merchandise may be marked "Made in Mexico/Finished in U.S.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 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, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

Sincerely,

John Durant, Director

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