July 12, 2007 CBP Bulletin Notice on Country of Origin Marking of Textile Graduation Caps and Gowns
In the July 12, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 29), CBP published a notice modifying a ruling and treatment as follows:
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Modification of ruling; revocation of treatment.CBP is modifying a ruling on the country of origin of textile graduation caps and gowns. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the modification is effective for merchandise entered or withdrawn from warehouse for consumption on or after September 9, 2007.
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 U.S. The fabric is cut to shape and shipped with other components that are purchased in the U.S. to Mexico. In Mexico, the components are fully assembled and packed before being returned to the U.S.
CBP is issuing 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 makes 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 change is consistent with several 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 if the subject merchandise is the result of an assembly operation and is finally assembled in Mexico within the meaning of 19 CFR 134.43(e), it is acceptable for the finished merchandise to be marked "Assembled in Mexico."
No change in classification.
(See ITT's Online Archives or 05/22/07 news, 07052245, for BP summary of proposed HQ W967834.)
July 12, 2007 CBP Bulletin (Vol. 41, No. 29) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/