CLA-2 RR:TC:TE 959500 NLP
Mr. Don E. Chapman
Your Tahiti Connection
477 Kaumakani Street
Honolulu, Hawaii 96825
RE: Country of origin classification of women's pareo; 19 CFR
Section 102.21(c)(4)
Dear Mr. Chapman:
This is in response to your letter of July 2, 1996,
requesting a country of origin determination for women's pareos.
No samples were submitted.
FACTS:
The article at issue is a women's pareo made of 35 percent
cotton/65 percent polyester woven fabric. The item is a
rectangular piece of cloth that measures 42 inches in width and
50 inches in length and it is used as a coverup or a wrap around
skirt. The fabric is formed in either Hong Kong or Singapore and
is sent in rolls to Tahiti, where the material is dyed, put on
rollers, printed, cut and sewn on two ends. It is then packed
for shipment to the United States.
ISSUE:
What is the country of origin of the women's pareo?
LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act. Section 334 of that Act, codified
in 19 U.S.C. 3925, 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apparel entered, or withdrawn from warehouse, for consumption, on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.
Section 102.21(c)(1) sets forth the general rule for
determining the country of origin of a textile product in which
the good is wholly obtained or produced in a single country,
territory, or insular possession. It states the following: "The
country 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.
Section 102.21(c)(2) provides for instances where the
country of origin of a textile product cannot be determined under
Section 102.21(c)(1). Section 102.21(c)(2) provides the
following:
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:"
6210-6212 (1) If the good consists of two or more
component parts, a change to an assembled good of
heading 6210 through 6212 from unassembled components, provided that the change is the result of
the good being wholly assembled in a single
country, territory, or insular possession.
(2) If the good does not consist of two or more
component parts, a change to heading 6210 through
6212 from any heading outside that group,
except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408,
5512 through 5516, 5602 through 5603, 5801
through 5806, 5809 through 5811, 5903, 5906
through 5907, 6001 through 6002, and 6217, and
subheading 6307.90, and provided that the change is the result of a fabric-making process.
The article at issue is classifiable in subheading 6211.43.0091,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for "Track suits, ski-suits and
swimwear; other garments: Other garments, women's or girls': Of
man-made fibers: Other." It consists of one component part, a
rectangular piece of material. Therefore, the first tariff shift
rule for heading 6211, HTSUSA, is inapplicable. The second
tariff shift rule for heading 6211, HTSUSA, is also inapplicable
since the change to heading 6211, HTSUSA, results from a change
from either heading 5513, HTSUSA, or heading 5514, HTSUSA, and
these headings are specifically excluded from the tariff shift
provision. Thus, Section 102.21(c)(2) is inapplicable.
Section 102.21(c)(3) states that, "Where the country of
origin of a textile or apparel product cannot be determined under
paragraph (c)(1) or (2) of this section":
(I) If the good was knit to shape, the country of origin of
the good is the single country, territory, or insular
possession in which the good was knit; or
(ii) Except for goods of heading 5609, 5807, 5811,
6213, 6214, 6301 through 6306, and 6308, and subheadings
6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a
single country, territory, or insular possession, the
country of origin of the good is the country, territory, or
insular possession in which the good was wholly assembled.
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.
The subject pareo is not knit and therefore provision (I) of
Section 102.21(c)(3) is not applicable. Provision (ii) of
Section 102.21(c)(3) is also not applicable because the subject
pareo does not meet the definition of "wholly assembled", which
requires that the good consist of at least two components.
Section 102.21(c)(4) states that, "Where the country of
origin of a textile or apparel product cannot be determined under
paragraph (c) (1), (2) or (3) of this section, the country of
origin of the good is the single country, territory, or insular
possession in which the most important assembly or manufacturing
process occurred." In the case of the subject pareo, the most
important manufacturing process occurs at the time of the fabric
making. Consequently, the country of origin of the subject pareo
is Singapore or Hong Kong, depending on where the fabric is
formed.
HOLDING:
The country of origin of the pareo is Singapore or Hong Kong
and should be marked accordingly to reflect that origin, such as
"Made in Singapore" or "Made in Hong Kong".
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 C.F.R.
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 C.F.R.
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 C.F.R. 177.2.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division