CLA-2 RR:TC:TE 959342 NLP
Arthur W. Bodek, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036-8901
RE: Country of origin determination for women's dress and belt;
19 CFR 102.21(c)(2) and 19 CFR 102.21(e); HRLs 954703, 956540
and 959341
Dear Mr. Bodek:
This is in reply to your letter dated June 12, 1996,
requesting a country of origin determination for a women's dress
and self-fabric belt which will be imported into the United
States after July 1, 1996. A sample was submitted to this office
for examination.
FACTS:
The subject merchandise consists of a women's dress and
self-fabric belt. The dress is made of 100 percent woven rayon
fabric and a lining made out of 100 percent woven polyester. The
belt is made from rayon fabric and has a vinyl backing. After
the dress is assembled, a single belt is threaded through the
belt loops of the dress, and the dress and belt combination are
shipped to the United States. The dress and belt will not be
divided for sale as individual components.
The manufacturing operations are as follows:
COUNTRY A
100 percent rayon fabric for the dress and belt is woven
100 percent polyester fabric for the dress lining is woven
Belt is formed:
Bands of rayon fabric are cut to length and width,
hemmed and sewn to a vinyl backing to form belting
strips
Holes are punched in each strip
Buckle and accompanying hardware are attached
COUNTRY B
Fabric for the dress is cut into appropriate components
Fabric for the lining is cut
Dress and lining are sewn to form the completed garment
Belt is threaded through the belt loops of the dress
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.
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withdrawn from warehouse, for consumption, on and after July 1,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.
Section 102.21(b)(6) defines wholly assembled as:
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. Minor attachments and
minor embellishments (for example, appliques,
beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies
(for example, collars, cuffs, plackets, pockets), will
not affect the status of a good as "wholly assembled" in a single country, territory, or insular possession.
For classification purposes, the subject dress and self-fabric belt are considered a "composite good" in which the dress
imparts the essential character. See, Headquarters Ruling Letter
(HRL) 954073, dated September 23, 1993, wherein Customs
classified a dress and textile belt, which were color coordinated
and constructed of the same fabric, as a composite good, with the
dress imparting the essential character to the item; HRL 956540,
dated September 7, 1994, wherein Customs classified women's
shorts with accompanying belts as composite goods. As such, the
country of origin of the dress will determine the origin of the
composite good and the country of origin of the accompanying belt
is not determined separately. Accordingly, as per the terms of
Section 102.21(c)(2) and Section 102.21(e), as the subject dress
is composed of two or more component parts and is wholly
assembled in a single country, that is, Country B, the country of
origin of the subject dress and belt is Country B. See, HRL
959341, dated July 3, 1996, wherein Customs dealt with a country
of origin determination for a women's suit with handkerchief.
Customs held that the suit and handkerchief were considered a
composite good and the country of origin of the suit determined
the origin of the composite good and the country of origin of the
handkerchief was not determined separately.
HOLDING;
The country of origin of the subject women's dress and belt
is Country B.
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 respect.
Should it be subsequently determined that the information
furnished is not complete and does not comply with 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 recommend that a new ruling
request be submitted in accordance with 19 CFR 177.2.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division