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 > 2002 NY Rulings > NY H86970 - NY H87021 > NY H86972

Previous Ruling Next Ruling
NY H86972

January 31, 2002

CLA2-RR:NC:2:238 H86972


Barbara Dawley, Esq.
Meeks & Sheppard
1735 Post Road, Suite 4
Fairfield, CT 06430

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

Dear Ms. Dawley:

This is in reply to your letter dated January 8, 2002, on behalf of your client, Johnson & Johnson Medical, Div. Of Ethicon, Inc., requesting a classification and country of origin determination for gauze sponges, which will be imported into the United States.

The subject merchandise consists of gauze sponges. The manufacturing operations for the gauze sponges are as follows: The gauze sponges will be manufactured in Canada using yarn produced in China. The yarn is classifiable under heading 5205, HTS, at the time of its importation into Canada. In Canada, the yarn will be woven into gauze fabric. The fabric will then be slit to width, cut to length, rolled, sterilized, and put up in retail packaging by the Canadian manufacturer. The gauze sponges will not be coated or impregnated with pharmaceutical substances. At the time of importation into the U.S., the subject sponges will be exclusively intended for sale directly, without repacking, for use for medical or surgical purposes.

The applicable subheading for the subject merchandise will be 3005.90.5090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Other: Other: Other.” The general rate of duty will be free.

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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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

3005.90 If the good contains pharmaceutical substances, a change to subheading 3005.90 from any other heading; or if the good does not contain pharmaceutical substances, a change to subheading 3005.90 from any other heading except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5601 through 5603, 5801 through 5804, 5806, 5809, 5903, 5906 through 5907, and 6001 through 6002

As the processing of the foreign material (i.e., the Chinese-made yarn) into the finished gauze sponges takes place in a single country, that is, Canada, as per the terms of the tariff shift requirement, country of origin is conferred in Canada. Accordingly, we hold that the country of origin of the gauze sponges is Canada.

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 Harvey Kuperstein at 646-733-3033.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: