Tariff Classification and Country of Origin of Bag Liners

HQ 959400 February 3, 1997 CLA-2 RR:TC:TE 959400 CAB CATEGORY: Classification TARIFF NO.: 6307.90.9989 Lisa C. Schneider Associated Customhouse Brokers, Inc. P.O. Box 22670 Rochester, New York 14692-2670 RE: Tariff Classification and Country of Origin of Bag Liners Dear Ms. Schneider: This is in response to your inquiry of June 20, 1996, requesting a tariff classification, country of origin, and country of origin marking determination for bag liners. We have addressed the tariff classification and country of origin issues below, however the country of origin marking issue will be addressed by the Special Classification and Marking Branch in a separate ruling letter. FACTS: The articles at issue are bag liners. The actual shape and number of lining components may vary depending on the bag model. Generally, however, the bag liners are flexible and box-shaped. The bag liners are designed to be fitted into a bag to give it shape, lining, and segmentation. The bag liners are sourced, cut, and wholly obtained in Korea. The bag liners are exported to the United States where they are combined with camera bag shells that are manufactured in the United States. ISSUES: I. What is the tariff classification pursuant to the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for the subject liners? II. What is the country of origin of the subject liners? TARIFF CLASSIFICATION Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. Heading 6307, HTSUSA, is the provision for other made up textile articles, not more specifically provided for in prior headings. As the subject liners are not more specifically provided for elsewhere in the tariff, they are classifiable under Heading 6307, HTSUSA. The liners are specifically classifiable in subheading 6307.90.9989, HTSUSA. COUNTRY OF ORIGIN Pursuant to Section 334 of the Uruguay Round Agreements Act (codified at 19 USC Section 3592), new rules of origin were effective for textile products entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. These rules were published in the Federal Register, 60 Fed. Reg. 46188 (September 5, 1995). Section 102.21, Customs Regulations (19 CFR Section 102.21), sets forth the general rules to determine country of origin. Thus, the country of origin of a textile product will be determined by a hierarchy of rules set forth in paragraphs (c)(1) through (c)(5) of Section 102.21. Section 102.21(c)(1) sets forth the general rule for determining the country of origin of a textile or apparel product when the good is wholly obtained or produced in a single country, territory, or insular possession. As the subject liners are wholly obtained in Korea in accordance with Section 102.21(c)(1), Customs Regulations, the country of origin of the liners is Korea. HOLDING: The country of origin of the subject liners is Korea in accordance with Section 102.21(c)(1). The liners are classifiable in subheading 6307.90.9989, HTSUSA, which is the provision for other made up articles, other, other. The applicable rate of duty is 7 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. 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 ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. 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. Sincerely, John Durant, Director Tariff Classification Appeals Division