May 9, 2007 CBP Bulletin Notice on Country of Origin Marking of Textile Graduation Caps and Gowns
In the May 9, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 20), CBP published a notice proposing to modify a classification and marking ruling and revoke a treatment as follows:
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Proposed modification of ruling; proposed revocation of treatment. CBP is proposing to modify a ruling on the classification and marking of textile graduation caps and gowns. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling modification, or any party involved with a substantially identical transaction, should advise CBP by June 8, 2007, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Country of origin marking of textile graduation caps and gowns. The merchandise is described as the following: the "One Way" BDG Graduation Cap and Gown, composed of woven 100% textured polyester fabric; and the "One Way" Treasure Graduation Cap and Gown, composed of woven 100% acetate taffeta fabric. The graduation cap, or mortarboard, features a two panel lined crown with a 9 1/2 inch square flat top with a fabric covered button. The graduation gown is full length and features a pleated front, long sleeves and full front zippered closure. Presently the fabric for the cap and gown is formed in the United States. The fabric is cut to shape and shipped with other components that are purchased in the United States to Mexico. In Mexico, the components are fully assembled and packed before being returned to the U.S.
CBP is proposing to issue HQ W967834 in order to modify NY F84383, and make it acceptable to use "Assembled in Mexico" for the country of origin marking. The classification of the merchandise remains unchanged. CBP proposes this change as a correction based on re-review of CBP regulations, with support from prior rulings.
With regard to the proposed marking statement, "Assembled in Mexico", 19 CFR 134.43(e), provides, in pertinent part that: "Where an article is produced as a result of an assembly operation and the country of origin of such article is determined under this chapter to be the country in which the article was finally assembled, such article may be marked, as appropriate, in a manner such as the following: (1) Assembled in (country of final assembly); (2) Assembled in (country of final assembly) from components of (name of country or countries of origin of all components); or (3) Made in, or product of, (country of final assembly)."
CBP's proposed change is consistent with a number of prior rulings, which found that apparel cut and assembled overseas can be properly marked "Assembled in": HQ 562205, dated March 26, 2002; HQ 560933, dated June 26, 1998; and HQ 560095, dated January 27, 1997.
CBP is now of the view that since the subject merchandise was the result of an assembly operation and was finally assembled in Mexico within the meaning of 19 CFR 134.43(e), it should be acceptable for the finished merchandise to be marked "Assembled in Mexico".
No change in classification.
May 9, 2007 CBP Bulletin (Vol. 41, No.20) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/