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NY B85895

July 29, 1997

CLA-2-RR:NC:TA:350 B85895


Ms. Susan D. Klingbeil
IKEA Wholesale
496 West Germantown Pike
Plymouth Meting, PA 19462

RE: Classification and country of origin determination for nonwoven iron on interlining material; 19 CFR 102.21.

Dear Ms. Klingbeil:

This is in reply to your letter dated May 19, 1997, requesting a classification and country of origin determination for nonwoven iron on interlining material which will be imported into the United States.


The subject merchandise, identified as style 731 012 10, consists of nonwoven iron on interlining material composed of 100% rayon man-made fibers (staple) that is lightly coated on one side with thermoplastic polyethylene plastic. This material, produced in Great Britain is cut to a specific size (27" x 35") and then shipped to Sweden solely for packaging. Specifically, the fabric is put up in a retail package containing just one sheet. Your Fax dated May 28, 1997 indicates that this material weighs 75g/m2. We informally weighed the submitted sample and found it to weigh 96.24g/m2.


What are the classification and country of origin of the subject merchandise?


The applicable subheading for the material will be 5603.93.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, ... weighing more than 70g/m2 but not more than 150g/m2. The rate of duty will be 5 percent ad valorem.


On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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."

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 of the foreign materials 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:"

Section 102.17 CR states in part that "a foreign material shall not be considered to have undergone the applicable change in tariff classification specified in 102.20 or 102.21 ... by reason of simple packing, repacking or retail packaging without more than minor processing".

It has not been established from the information furnished that the product is wholly obtained or produced from British raw materials, e.g., polymers or fibers. However, CR 102.21 (e) reads that for heading 5603 that a change from another heading outside of that group, provided that the change is the result of a fabric-making process qualifies for a country of origin determination. You have indicated in your correspondence that the nonwoven fabric was produced in Great Britain, therefore, (c)(2) applies and the material is deemed made in a single country, Great Britain. .


The country of origin of the product is Great Britain.

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 sections states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-5884.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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