December 5, 2007 CBP Bulletin Notice on Country of Origin of Certain Artist Canvas
In the December 5, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 50), CBP published a notice modifying a country of origin ruling and revoking a treatment as follows:
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Modification of ruling, revocation of treatment.CBP is modifying a ruling on the on the country of origin of certain artist canvas. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the modification and revocation are effective for merchandise entered or withdrawn from warehouse for consumption on or after February 3, 2008.
Framed artist canvas.The subject article is a prepared, framed artist canvas. The manufacturing process is as follows: In India the 100% fabric is woven from Indian yarn. The canvas is then primed with gesso to make the material suitable for painting. The primed canvas is shipped to China for further fabrication. In China the primed rolls of canvas are cut to the appropriate size. The cut canvas is then stretched over a wooden frame which is produced in China. The edges of the canvas are folded into a groove on the back of the frame and a spline is inserted to hold the stretched canvas in place. The canvas and spline are then stapled to hold them in place.
CBP is issuing HQ H007440 in order to modify NY L89513 in order to change the country of origin determination. The classification of the merchandise remains unchanged.
In NY L89513, CBP determined that the country of origin for the subject artist canvas was India, pursuant to 19 CFR 102.21(c)(4). Based on review and analysis of the manufacturing process and the requirements of 19 CFR 102.21(c)(3), CBP now determines that the appropriate country of origin designation should be China. The general rules set forth in paragraphs (c) (1) through (5) of 19 CFR 102.21 must be applied sequentially. CBP now proposes that determination can be made based on (c)(3).
Subsection (c)(3)(ii) identifies the country of origin for goods that are ''wholly assembled'' in a single country. The term ''wholly assembled'' when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession (emphasis added).
With regards to "wholly assembled," CBP looks to the condition of the component pieces immediately prior to completion. The test requires that if the completed merchandise were disassembled, the disassembled components would exist in the same condition as they did immediately prior to assembly. Applying this test, CBP finds that the component pieces - the canvas and the wooden frame - preexisted in essentially the same condition as found in the finished goods. Prior to assembly, the canvas was primed, cut and stretched and the wooden frame was fully formed. If disassembled, the component pieces would consist of a primed, cut and stretched piece of canvas, and a fully formed wooden frame. As a result, the subject article meets the definition of "wholly assembled," and the country of origin may be determined as China according to (c) (3).
Therefore, CBP now determines that by application of 19 CFR 102.21(c)(3), the country of origin for the prepared artist's canvas is China.
(See ITT's Online Archives or 6/19/2007 news, (Ref: 07061945), for BP summary of proposed HQ H007440).
December 5, 2007 CBP Bulletin (Vol. 41, No. 50) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/