Classification and country of origin determination for a child's purse;19 C.F.R. §102.21(c)(2); tariff shift.
Issued June 16, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1994, 1996, 4193, 4202.22.6000, 1998, 3592, 1995, 3371
Product description
The subject merchandise consists of a child's purse of textile material, identified as item 4193. It is wholly covered with a fabric consisting of an open complex weave of multiple yarns. The yarns are said to be of 100 percent linen fibers. The bag has an inner layer and lining of textile fabrics. The complex woven fabric imparts the essential character of the bag. Your sample is being returned as you requested. The manufacturing operations for the child's purse are as follows: All materials are sourced in Taiwan in bolt form. The fabric is cut to shape and length in China and sewn into the fabric bag.
CBP rationale
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Section 334 of that Act (codified at 19 U.S.C. §3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 4202.22.40-4202.22.80 A change to subheading 4202.22.40 through 4202.22.80 from any other heading, providing that the change is the result of the good being wholly assembled in a single country territory or insular possession. As the purse is wholly assembled in a single country, that is, changed, as per the terms of the tariff shift requirement, country of origin is conferred in China.
Full text
NY C88163 June 16, 1998 CLA-2-RR:NC:TA:341 C88163 CATEGORY: Classification Ms. Arlen T. Epstein Serko & Simon LLP Counsellors at Law One World Trade Center - Suite 3371 New York, NY 10048 RE: Classification and country of origin determination for a child's purse; 19 C.F.R. §102.21(c)(2); tariff shift. Dear Ms. Epstein: This is in reply to your letter dated May 26, 1998, on behalf of Russ Berrie and Co., Inc., requesting a classification and country of origin determination for a child's purse which will be imported into the United States. FACTS: The subject merchandise consists of a child's purse of textile material, identified as item 4193. It is wholly covered with a fabric consisting of an open complex weave of multiple yarns. The yarns are said to be of 100 percent linen fibers. The bag has an inner layer and lining of textile fabrics. The complex woven fabric imparts the essential character of the bag. Your sample is being returned as you requested. The manufacturing operations for the child's purse are as follows: All materials are sourced in Taiwan in bolt form. The fabric is cut to shape and length in China and sewn into the fabric bag. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the child's purse of 100 percent linen will be 4202.22.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, other. The rate of duty will be 6.3 percent ad valorem. The purse falls within textile category designation 871. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 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 4202.22.40-4202.22.80 A change to subheading 4202.22.40 through 4202.22.80 from any other heading, providing that the change is the result of the good being wholly assembled in a single country territory or insular possession. As the purse is wholly assembled in a single country, that is, changed, as per the terms of the tariff shift requirement, country of origin is conferred in China. HOLDING: The country of origin of the purse is China. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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 C.F.R. §177.9(b)(1). This sections 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 C.F.R. §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 C.F.R. §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 Kevin Gorman at 212-466-5893. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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