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NY H81083




June 6, 2001

CLA2-RR:NC:TA:351 H81083

CATEGORY: CLASSIFICATION

Eleanore Kelly-Kobayashi
Rode & Qualey
295 Madison Ave.
New York, NY 10017

RE: Classification and country of origin determination for “Calculator Caddy”; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Kelly-Kobayashi:

This is in reply to your letter dated May 10, 2001, requesting a classification and country of origin determination for an item called a “Calculator Caddy” which will be imported into the United States.

FACTS:

The subject merchandise consists of a sheet of 100% cotton denim, 24” x 45”. It has five rows of six numbered denim pockets. The pockets are designed to hold and organize hand-held calculators when they are not being used. There are five metal grommets across the top to allow the organizer to be hung. The organizer is intended for classroom use.

The manufacturing operations for the organizer are as follows: yarn from China is shipped to Hong Kong where it is woven into fabric, which is then shipped back to China, where it is cut. In Hong Kong the overlock stitching, cover stitching, double stitching on the pockets, and the hemming will be performed.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the Calculator Caddy will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made-up textile articles, other. The rate of duty will be seven percent ad valorem.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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

6307.90 The country of origin of a good classifiable under 6307.90 is the country, territory or insular possession in which the fabric comprising the good was formed by a fabric-making process.

As the fabric that comprises this good was formed in a single country, that is, Hong Kong, as per the terms of the tariff shift or other requirement, country of origin is conferred in Hong Kong.

HOLDING:

The country of origin of the Calculator Caddy is Hong Kong.

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, 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 Mitchel Bayer at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,

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