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NY B83845

April 28, 1997

CLA-2-RR:NC:TC:353 B83845


Daniel Amis
705 Farrell Road
Nashville, TN 37220

RE: Classification and country of origin determination for wrestling masks; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Amis:

This is in reply to your letter dated March 26, 1997, requesting a classification and country of origin determination for wrestling masks which will be imported into the United States.


The subject merchandise consists of wrestling masks.

The manufacturing operations for the wrestling masks are as follows: The shiny, sometimes sequinned fabric forming the outer surface of the masks is knit polyester of Korean origin. The foam rubber lining, vinyl patterns and shoelaces are all stated to be of Mexican origin. All the materials are cut, sewn and assembled in Mexico. These masks are sold as souvenirs at professional wrestling events in
Mexico as facsimiles of the costumes worn by some of the wrestlers. The importer, a musician/entertainer, performs with a group that wears these masks at performances and intends to market these masks at performances as well as use them as promotional gifts in the entertainment industry.


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


The wrestling masks are worn as hoods on the head and are therefore considered headgear for customs purposes.

The applicable subheading for the masks will be 6505.90.6090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed.....". The general rate of duty will be 33.8 cents per kilogram plus 12 percent ad valorem.

Each of the non-originating materials used to make the wrestling masks has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/65 which provides for a change to headings 6503 thought 6507 from any heading outside that group. The wrestling masks will be entitled to a 8.9 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The wrestling masks falls within textile category designation 659. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 that 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 available for inspection at your local Customs office. At the present time there are no quota or visa requirements from Mexico.


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." 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 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:"

Paragraph (e) in pertinent part 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":

HTSUS Tariff shift and/or other requirements

6505.90 If the good consists of two or more components, a change to subheading 6505.90 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

As the wrestling masks are assembled in a single country, that is, Mexico, as per the terms of the tariff shift requirement, country of origin is conferred in Mexico.


The country of origin of the wrestling masks is Mexico. Based upon international textile trade agreements products of Mexico are not currently subject to quota and the requirement of a visa.

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 181.100(a)(2). 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 181 of the Customs Regulations (19 C.F.R. 181). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 181.100 (a)(2), 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.

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 Martin Weiss at 212-466-5881.


Paul K. Schwartz
Chief, Textile & Apparel Branch

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