CLA-2 RR:TC:TE 959527 NLP
John B. Pellegrini, Esq.
Park Avenue Tower
65 East 55th Street
New York, New York 10022-3219
RE: Country of origin for children's parkas, pull on ski pants,
ski pants with bib and an infant's pram suit; 102.21(c)(4)
Dear Mr. Pelligrini:
This is response to your inquiry of July 24, 1996 requesting
an information letter concerning the country of origin of various
children's and infant's apparel. Due to the nature of your
request and the detailed factual description given, we will not
issue an information letter under section 177.1(d)(2), Customs
Regulations (19 C.F.R. 177.1(d)(2)). Rather, this will serve as
a ruling letter under 19 CFR 177.1(d)(1) as to the specific facts
set forth below.
FACTS:
All the garments at issue are made of woven man-made fiber
fabric. You stated that the infant's pram suit is made of
synthetic fiber fabric. The first four garments are for children
and will be imported in sizes for girls and boys. The fifth
garment is an infant's pram suit and it will fit young children
not exceeding 86 cm in body height. Customs has interpreted and
applied this based on age 0 to 24 months. We note that 2 years
and up is the age range for children's garments.
The first article is a children's parka. The manufacturing
operations are as follows:
Country A
Fabric, of various origins, cut into component parts
Upper welt pockets, lower patch pockets and zipper attached
to the front panels
Elastic attached to the waist
Collar assembled and attached to body
Back and front panels are joined
Shoulder seams are joined
Side seams closed
Sleeves are assembled and sewn into the armholes
Placket piece assembled
Country B
Lining is attached
Lining is stuffed with polyfil
Placket is sewn to front panels
Elastic cuffs are assembled and attached to sleeves
Hood is assembled and attached to body
Garment is finished: bar tacking, attaching snaps and edge
stitching
Country A
Labeling
Final inspection and packing
The second article is also a children's parka. The
following manufacturing operations are performed:
Country A
Fabric, of various origins, cut into component parts
Upper welt pockets, lower patch pockets and zipper attached
to front panels
Elastic attached to the waist
Collar assembled and attached to the body
Back and front panels are joined
Shoulder seams are joined
Side seams are closed
Sleeves are assembled and sewn into the armholes
Placket piece assembled
Elastic cuffs assembled and attached to the sleeves
Country B
Lining is attached
Lining is stuffed with polyfil
Placket is sewn to the front panels
Hood assembled and attached to body
Garment is finished: bar tacking, attaching snaps and edge
stitching
Country A
Labeling
Final inspection and packing
The third garment is a pair of children's pull-on snow
pants. The manufacturing operations are as follows:
Country A
Component parts are cut
On-seam pockets applied and leg zippers attached
Front and back rises are assembled
Inside and outside seams are joined
Elastic waist with drawstring assembly is put together and
attached to the waist
Country B
Lining is attached
Polyfil insulation is inserted
Garment is finished: bar tacking and edge stitching
Country A
Labeling
Final inspection and packing
The fourth garment is a pair of children's insulated ski
pants with a bib. The manufacturing operations are as follows:
Country A
Component parts are cut
Zipper pockets and front zipper attached to the appropriate
panels
Shoulder straps with buckle assemblies put together and
attached to the front
and back panels
Side knit panels assembled and attached to the side panels
Front panel sewn with double stitching
Front and back rises assembled
Inside and outside seams are closed
Country B
Lining is attached
Lining is stuffed with insulation
Garment is finished: bar tacking and edge stitching
Country A
Labeling
Final inspection and packing
The fifth garment is an infant's pram suit with mittens and
booties made of woven synthetic fiber fabric. The manufacturing
operations are as follows:
Country A
Components parts are cut
The front and back panels are assembled by sewing
Hood is assembled- including the lining and the polyfil
Zipper is sewn to the front panels
Hood is attached to the collar
Shoulder seams are joined
Sleeves are made and attached to the body
Side seams are joined
Inseams are joined
Front and back rise are assembled
Placket is assembled
Country B
Lining is attached
Lining is stuffed with polyfil
Elastic cuffs are assembled and attached to the sleeves
Mittens and booties are assembled
Garment is finished: bar tacking, attaching snaps and edge
stitching
Country A
Labeling
Final inspection and packing
ISSUE:
What is the country of origin of the five garments?
LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act. Section 334 of that Act, codified
at 19 U.S.C. 3592, 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.
6209.20.5045-6209.90.9000 (1) If the good
consists of two or more component
parts, a change to an assembled good of subheading 6209.20.5045 through
6209.90.9000 from unassembled
components, provided that the
change is the result of the good being wholly assembled in a single, country, territory, or insular possession.
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.
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 boys' parkas are classifiable in heading 6201,
Harmonized Tariff Schedule of the United States (HTSUS). The
girls' parkas are classifiable in heading 6202, HTSUS. The
infant pram suit is made of synthetic fibers and is classifiable
in heading 6209.30, HTSUS. The boys' and girls' pull-on ski
pants and ski pants with a bib are classifiable in heading 6203,
HTSUS, or heading 6204, HTSUS, respectively, based on gender.
However, as the subject garments are assembled in both Country A
and Country B, they are not wholly assembled in a single country
as per Section 102.21 (c)(2).
Paragraph (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.
As the subject garments are neither knit to shape, nor
wholly assembled in a single country, Section 102.21 (c)(3) is
inapplicable.
Section 102.21 (c)(4) states, "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 merchandise, assembly occurs in
both Country A and Country B. It is the opinion of this office
that in the case of both children's parkas, the most important
assembly occurs in Country A, where the majority of the garment
is assembled to completion, except for the stuffing and
attachment of the lining, the assembling and attaching of the
hood and placket on both parkas and the cuffs on the second parka
and the performance of various other minor finishing operations.
In the case of the pull-on ski pant, the most important assembly
occurs in Country A, where the on-seam pockets are applied, the
leg zippers are attached, the front and back rises are assembled,
the inside and outside seams are joined and the elastic waist
with drawstring assembly is put together and attached to the
waist. In the case of the ski pant with a bib, the most
important assembly occurs in Country A, where the side knit
panels are assembled and attached to the side panels, the front
and back rises are assembled, the inside and outside seams are
closed, the zipper pockets and front zipper are attached to the
appropriate panels and the shoulder straps with buckle assemblies
are put together and attached to the front and back panels.
Regarding the infant's pram suit, the most important assembly
occurs in Country A, where all the panels are assembled, the hood
is assembled (including the lining and polyfil) and attached to
the collar, the zipper is sewn to the front panels, the sleeves
are made and attached to the body, the shoulder seams, side seams
and inseams are joined, the front and back rises are assembled
and the placket is assembled.
HOLDING:
The country of origin for the above described children's
garments is Country A.
The country of origin for the infant's pram suit is Country
A.
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, 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