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NY R03959




May 22, 2006

CLA-2-98:RR:NC:N3:351 R03959

CATEGORY: CLASSIFICATION

Bonnie M. Christophers
J. Ennis Fabrics Ltd.
12122 68th Street
Edmonton, Alberta, Canada
T5B 1R1

RE: Classification and country of origin determination for a fabric sample book; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Christophers:

This is in reply to your letter dated May 17, 2006, requesting a classification and country of origin determination for a fabric sample book that will be imported into the United States.

FACTS:

You state that the fabric is from China; the classification of the fabric itself was the subject of NY ruling I84963, and is not the subject of this ruling. The fabric is cut into 6” x 9” swatches that are perforated and placed in a cardboard folder with a fabric cord handle. You do not state where any of this work is done, whether it is in China or Canada. Each book contains 35 samples. No sample of the book was submitted.

ISSUE:

What are the classification and country of origin of the sample book?

CLASSIFICATION:

You have not indicated the use of this book. If it is intended to solicit sales of the foreign-made fabric, the applicable subheading for the sample book will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, or otherwise treated so that it is unsuitable for sale or for use otherwise than a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be Free.

If, however, the fabric sample book is used for soliciting orders for domestic (that is, American-made) products, or for any other use, the applicable subheading will be 6307.90.9889, HTSUS, which provides for other made up articles, of textiles, other. The general rate of duty applicable to merchandise classified under this provision is 7% 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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, "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." If the sample book was wholly obtained or produced in China, which is the country of origin of the fabric, country of origin is conferred in China. If, however, the subject merchandise is not wholly obtained or produced in China (that is, if some of the work is done in Canada or elsewhere), paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states, "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, "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 was produced in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China.

HOLDING:

The country of origin of the fabric sample book is China.

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 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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