United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D85024 - NY D85084 > NY D85060

Previous Ruling Next Ruling
NY D85060

December 30, 1998

CLA-2-65:RR:NC:3:353 D85060


TARIFF NO.: 6505.90.2060

Ms. Dorothy Trombley
F.W. Myers & Co., Inc.
Myers Building
Rouses Point, NY 12979-1091

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a "Turban Towel" from Canada; Article 509. Country of origin determination; 19 CFR 102.21(c)(2); tariff shift. Country of origin marking; Article 509.

Dear Ms. Trombley:

In your letter dated December 1, 1998, on behalf of Claudel Lingerie Inc., you requested a ruling on the classification of a "Turban Towel" from Canada, determination of country of origin, status under the NAFTA and sufficiency of country of origin marking. The sample supplied is being returned to you at your request.


The submitted sample is a "Turban Towel" which is made of woven 100% cotton terry fabric. It is placed on the head and the front end, which has a loop, is twisted until the "Turban Towel" is tightened around the head. The loop is then secured to a button at the back of the head.

The cotton terry fabric is a product of Brazil. In Canada, the fabric is cut into two oval shaped pieces which are sewn together with a double stitch, and a loop is attached to the front and a button is attached to the back. There is a 3/4 inch double stitched hem at the base of the item.


The applicable tariff provision for the "Turban Towel" will be 6505.90.2060, 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; hair-nets of any material, whether or not lined or trimmed: Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and head-wear of cotton... Other." The general rate of duty will be 7.8% ad valorem for 1998 and 1999.


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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 (1) 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 "Turban Towel" consists of two pieces and is wholly assembled in a single country, that is, Canada, as per the terms of the tariff shift requirement, country of origin is conferred in Canada.

The country of origin of the "Turban Towel" is Canada. Based upon international textile trade agreements products of Canada are not subject to quota and the requirement of a visa.


Each of the non-originating materials used to make the "Turban Towel" has satisfied the change in tariff classification required under HTSUSA General Note 12(t)/65 which is "2. A change to headings 6503 through 6507 from any heading outside that group." The "Turban Towel" will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.


You submitted a sample and requested a ruling on whether the proposed marking "Made in/Fait au Canada" on a sewn in label is an acceptable country of origin marking for the imported "Turban Towel."

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.

Section 134.45(a)(2) of the regulations, provides that "a good of a NAFTA country may be marked with the name of the country of origin in English, French or Spanish." Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

The proposed marking of the imported "Turban Towel", as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking.

This ruling is being issued under the provisions of Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177 and 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 Kenneth Reidlinger at 212-466-5881.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: