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NY K89165




September 21, 2004

CLA2-RR:NC:TA:349 K89165

CATEGORY: CLASSIFICATION

Ms. Ann Chen
J. Lynch Co., Ltd.
24F-5, 211Chung Cheng 4th Road
Kaohsiung, Taiwan 801, R.O.C.

RE: Classification and country of origin determination for a waterproof sheet protector; 19 CFR 102.21 (c)(1); wholly obtained or produced; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Chen:

This is in reply to your letter dated August 19, 2004, received by this office on August 30, 2004, requesting a classification and country of origin determination for a waterproof sheet protector which will be imported into the United States.

FACTS:

The subject merchandise consists of a waterproof sheet protector. The submitted sample is made from multiple layers of fabric. The upper layer is made from 100 percent polyester knit fabric, the middle layer is a polyester needle punch felt and the bottom layer is made from a poly vinyl chloride (PVC) film laminated to a woven polyester fabric. The sample has an additional layer of a polyester or polyester blend woven fabric between the felt and the PVC. The fabrics are sewn together along the edges and all of the layers except the PVC laminate are quilted together. The sheet protector has rounded corners and measures 28.75 x 36 inches. You have detailed two different manufacturing scenarios. The manufacturing operations for the waterproof sheet protector are as follows:

SCENARIO 1
TAIWAN:
-various polyester fabrics are knit, woven and needle loomed. -fabric is laminated to PVC film.
-fabrics are cut to size and shape.
-fabrics are quilted and sewn creating the sheet protector. -sheet protectors are packed and shipped.

SCENARIO 2:
TAIWAN:
-various polyester fabrics are knit, woven and needle loomed. -fabric is laminated to PVC film.
-fabrics are shipped to China.

CHINA:
-fabrics are cut to size and shape.
-fabrics are quilted and sewn creating the sheet protector. -sheet protectors are packed and shipped.

For the purpose of this ruling it is assumed that all components (raw materials, fibers, yarns, etc.) are wholly obtained or produced in Taiwan.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the waterproof sheet protector will be 6304.93.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.3 percent ad valorem.

The waterproof sheet protector falls within textile category designation 666. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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 Scenario 1 sheet protector was wholly obtained or produced in a single country, that is, Taiwan, country of origin is conferred in Taiwan. Since the sheet protector in Scenario 2 is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable for that scenario.

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

6301-6306 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under heading 6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric making process.

Subheading 6304.93 is included in the paragraph (e)(2) exception to the above tariff shift rule. Paragraph (e)(2)(i) is not applicable as the fabrics comprising the sheet protector are not both dyed and printed. Paragraph (e)(2)(ii) states that “If the country of origin cannot be determined under (i) above, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.” As the fabrics comprising the sheet protector in scenario 2 are formed in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, country of origin is conferred in Taiwan.

HOLDING:

The country of origin of the waterproof sheet protector in both scenarios is Taiwan. Based upon international textile trade agreements products of Taiwan are not subject to quota or visa restrictions.

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 John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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