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NY N017779

October 10, 2007



TARIFF NO.: 6307.90.9889

Charles Newton
MSR Customs Corp.
Peace Bridge Plaza
P.O. Box 230
Buffalo, NY 14213-0230

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of burlap liners for planters, from India; Article 509; country of origin determination; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Newton:

In your letter dated Sept. 21, 2007, on behalf of Braun Nursery Ltd., of Mount Hope, Ontario, you requested a ruling on the status of burlap liners for planters, from India, under the NAFTA. Your letter is a follow-up to your original ruling request, dated Aug. 2, 2007, which we returned to you for more information under our file number N015234. The sample which you submitted will be disposed of.


You submitted a burlap liner for a planter. It is called the Burlap Plastiliner, Braun’s SKU# 7BURPLAOO0012OO. It is designed to line a planter before the soil is poured in, to retain and seal in moisture.

Jute fibers are spun into yarn in India and the burlap is woven in India. In your original ruling request, you stated that the rolls of burlap are imported into the United States where a plastic lining (non-cellular polyethylene) is affixed to one side. This construction is considered a textile fabric for tariff purposes.

In a subsequent telephone conversation with National Import Specialist Mitchel Bayer, you stated that the coated fabric is imported in rolls into Canada, where the liner is cut to a shape that allows it to fit into a round planter. Cutting to a shape other than a square or rectangle means the item is made up for tariff purposes.


What are the classification and country of origin of the subject merchandise? Is the merchandise eligible for duty-free treatment under NAFTA?


The applicable tariff provision for the jute liner will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.


General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or

(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or

(iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or

(iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the nonoriginating materials falling under provisions for "parts" and used in the production of such goods does not undergo a change in tariff classification because--

(A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or

(B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts,
provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note.

The merchandise does not qualify for preferential treatment under the NAFTA because none of the above requirements are met.


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, “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 liner 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, “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,

HTSUS Tariff shift and/or other requirements

6307 The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

While the fabric in question is coated in the U.S., we do not regard this coating as a fabric-making process, as required by Section 102.21. Weaving, on the other hand, is a fabric-making process. As the fabric was woven in a single country, that is, India, as per the terms of the tariff shift requirement, country of origin is conferred in India.


The country of origin of the Burlap Plastiliner is India, and the item is not eligible for preferential tariff treatment under NAFTA.

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

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs and Border Protection, 1300 Pennsylvania Ave. N.W., (Mint Annex), Washington, D.C. 20229.


Robert B. Swierupski

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