CLA-2 RR:TC:TE 959341 jb
Laurie Everill
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024-3698
RE: Country of origin determination for women's suit with
handkerchief; 19 CFR 102.21(c)(2); tariff shift rule
Dear Ms. Everill:
This is in reply to your letter dated June 7, 1996,
requesting a country of origin determination for a women's suit
with handkerchief which will be imported into the United States
sometime on or after July 1, 1996. A sample was submitted to
this office for examination.
FACTS:
The subject merchandise consists of a women's suit with
complimentary handkerchief, referenced lot number (style number)
228-0006, consisting of an outershell of 65 percent polyester/35
percent rayon woven fabric and a lining made out of 100 percent
woven acetate. The suit consists of a jacket with six panels, a
skirt of the same fabric, size and color, and a small 10 inch by
10 inch pocket handkerchief in complimentary colors, which is
attached inside the jacket breast pocket in a folded pattern.
The handkerchief is made from 100 percent woven polyester. You
state that this particular style is representative of different
style numbers covering women's suits with complimentary
handkerchiefs manufactured in the same fashion. Other styles
might feature jackets with four panels of different fiber content
or have pants instead of a skirt. All the suits are stated to be
consistent with the definition of a suit as defined by Note 3(a)
to chapter 62, Harmonized Tariff Schedule of the United States
(HTSUS).
Additionally, you requested information regarding the
appropriate marking for the subject merchandise. This ruling
will only address the country of origin determination for duty
and visa/quota purposes. You will be receiving a subsequent
letter from our Special Classification and Marking Branch as
regards the appropriate marking for this merchandise.
The manufacturing operations are as follows:
Japan
- fabric for the suit and handkerchief is formed;
- dyeing of the fabric.
Northern Mariana Islands
- fabric for the jacket and skirt/pant is cut into
appropriate components;
- fabric for the handkerchief is cut to size and shape;
- jacket and skirt/pant sewn;
- handkerchief is hemmed on all four sides;
- handkerchief is attached inside the suit jacket breast
pocket.
ISSUE:
What is the country of origin of the subject merchandise?
LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act. Section 334 of that Act 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
foreign material 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) 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:"
6201-6208 (1) If the good consists of two or more component
parts, a change to an assembled good of
heading 6201 through 6208 from unassembled
components, provided that the change is the result of the good
being wholly assembled in a single country,
territory, or insular possession.
The subject merchandise is classifiable as a women's suit in
heading 6204, Harmonized Tariff Schedule of the United States
(HTSUS). Chapter 62, HTSUS, Note 3(a) defines "suit" as:
The term "suit' means a set of garments composed of two or
three pieces made up, in respect of their outer surface, in
identical fabric and comprising:
- one suit coat or jacket the outer shell of which,
exclusive of sleeves, consists of four or more panels,
designed to cover the upper part of the body, possibly with
a tailored waistcoat in addition whose front is
made from the same fabric as the outer surface of the
other components of the set and whose back is made from the
same fabric as the lining of the suit coat or jacket; and
- one garment designed to cover the lower part of the body
and consisting of trousers, breeches or
shorts (other than swimwear), a skirt or a divided skirt, having
neither braces nor bibs.
All of the components of a "suit" must be of the same fabric
construction, color and composition; they must also be of the
same style and of corresponding or compatible size. However,
these components may have piping (a strip of fabric sewn into the
seam) in a different fabric.
For classification purposes, the subject suit and pocket
handkerchief is considered a "composite good" in which the suit
imparts the essential character (See, e.g., HQ 958323, dated
October 4, 1995, discussing classification of a woman's woven
jacket with detachable collars and a handkerchief as composite
goods; HQ 954701, dated October 14, 1993, discussing
classification of a woman's jacket with a detachable lapel, and a
skirt, as composite goods; and HQ 086009, dated February 7, 1990,
discussing classification of a woman's suit and handkerchief as
composite goods). As such, the country of origin of the suit
will determine the origin of the composite good and the country
of origin of the accompanying handkerchief is not determined
separately. Accordingly, as per the terms of Section
102.21(c)(2), as the subject suit is composed of two or more
component parts and is wholly assembled in a single country, that
is, the Mariana Islands, the country of origin of the subject
suit and complimentary handkerchief is the Mariana Islands.
HOLDING:
The country of origin of the subject women's suit and
complimentary handkerchief, lot number 228-0006, is the Mariana
Islands.
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 a 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