CLA-2 RR:TC:TE 959603 CAB
Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106
RE: Country of origin of girl's and boys' fleece jackets; Section
102.21(c)(4); Section 102.21(c)(5)
Dear Ms. Weinberg:
This is in response to your inquiry of August 5, 1996,
requesting a country of origin determination pursuant to Section
102.21, Customs Regulations, for certain jackets. This request
is on behalf of your client K.L.W. Limited. A revised
submission, superseding all prior requests was sent to Customs on
October 28, 1996. Samples were submitted for examination.
FACTS:
The garments at issue are girls' and boys' 100 percent
polyester polar fleece knitted jackets. Style CC2115 is a girls'
jacket with a full front opening secured by four buttons, long
sleeves, two patch pockets, and a collar. Style CC2134 is a
boys' jacket containing a hood, a full front opening with a four
button means of closure, long sleeves, two front patch pockets
with flaps, and a pieced back panel. The back panel of Style
CC2134 is comprised of six pieces of material creating a
checkered design.
The manufacturing operations are performed in Countries "A"
and "B". Although not stated in your submission, Customs is
assuming that Countries "A" and "B" will not include Israel or a
signatory of the North American Free Trade Agreement (NAFTA).
The manufacturing operations are as follows:
GIRLS' JACKET
1. Fabric will be cut into components
2. Components will be embroidered
3. The collar will be formed
4. The left and right plackets are formed by folding and
hemming the front panels; the front plackets are not separate
components
5. The buttonholes are slit on the right placket
6. Patch pockets are formed and stitched to front panels
7. Front and back panels are joined at shoulder seams
8. Collar is attached to garment
9. Sleeves are hemmed, but side seams of sleeves are not sewn
10. Sleeves will be sewn at the side seams and then joined to
the body of the garment
11. The front and back panels will be assembled by joining the
side seams
12. The hemmed portions of the garment will be overlocked and
topstitched
SCENARIO I
Country B - Operations 1-8
Country A - Operations 9-12
SCENARIO II
Country B - Operations 1-7
Country A - Operations 8-12
SCENARIO III
Country B - Operations 1-6
Country A - Operations 7-12
BOYS' JACKET
1. Fabric is cut into components
2. Front and back panels are embroidered
3. Plackets are formed by folding and hemming front panels; the
plackets are not separate components
4. Pockets and pocket flaps are sewn and attached to front
panels
5. Hood and side tab are sewn
6. Sleeves are hemmed, but side seams are not sewn
7. Back panel is formed by stitching pieced components together
8. Front and back panels are joined at the shoulder seams
9. Hood is attached
10. Side seams of sleeves are stitched and sleeves are joined to
the body of the garment
11. Side seams are joined
12. Bottom is hemmed by overlocking and topstitching
SCENARIO I
Country B - Operations 1-8
Country A - Operations 9-12
SCENARIO II
Country B - Operations 1-7b (7 is split into two operations)
7a - consists of forming the left and right back panels by
stitching pieced components together
(3 components per panel)
7b - consists of stitching the left and right back panels
together
Country A - Operations 8-12
SCENARIO III
Country B - Operations 1-7a
Country A - Operations 7b-12
ISSUE:
What is the country of origin of the subject merchandise
under the proposed scenarios?
LAW AND ANALYSIS:
Pursuant to Section 334 of the Uruguay Round Agreements Act
(codified at 19 USC Section 3592), new rules of origin were
effective for textile products entered, or withdrawn from
warehouse, for consumption on or after July 1, 1996. These rules
were published in the Federal Register, 60 Fed. Reg. 46188
(September 5, 1995). Section 102.21, Customs Regulations
(19 CFR Section 102.21), sets forth the general rules to
determine country of origin. Thus, the country of origin of a
textile product is determined by a hierarchy of rules set forth
in paragraphs (c)(1) through (c)(5) of Section 102.21.
Section 102.21(c)(1) sets forth the general rule for
determining the country of origin of a textile or apparel product
when the good is wholly obtained or produced. As the subject
garments have not been wholly obtained or produced in a single
country, this section is inapplicable.
Section 102.21(c)(2) provides for instances where the
country of origin of a textile or apparel product cannot be
determined under Section 102.21(c)(1).
Section 102.21(c)(2) provides, in pertinent part:
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.
Section 102.21(e) provides, in pertinent part:
Specific rules by tariff classification. 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:
6101-6117 (1) If the good is not knit to shape and consists
of two or more component parts, a change to
heading 6101 through 6117 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 jackets are classifiable under either Heading
6101, of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for boys' knitted windbreakers
and similar articles or Heading 6102, HTSUSA, which provides for
girls' knitted windbreakers and similar articles. Section
102.21(c)(2) is not applicable to the instant merchandise as the
jackets are not wholly assembled in a single country.
Section 102.21(c)(3) provides for goods that have been
wholly assembled (with certain enumerated exceptions) in a single
country, insular possession, or territory or which are knit to
shape. Section 102.21(c)(3) is therefore inapplicable to the
subject merchandise as it has not been wholly assembled in a
single country, insular possession, or territory, nor is it a
knit to shape good.
Section 102.21(c)(4) provides the first multi-country rule.
Section 102.21(c)(4), states the following:
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.
Section 102.21(c)(5) provides the last multi-country rule.
Section 102.21(c)(5), states the following:
Where the country of origin of a textile or apparel product
cannot be determined under paragraph (c)(1), (2), (3) or (4)
of this section, the country of
origin of the good is the last
country, territory, or insular
possession in which an important
assembly or manufacturing process
occurred.
In the case of the girls' knitted jacket in Scenario I,
pursuant to Section 102.21(c)(4), the most important assembly
operation occurs in Country B, as it is in this country that the
majority of the garment is assembled to completion, discounting
minor subassemblies. In the case of the girls' knitted jacket in
Scenario II, it is not possible to determine whether the most
important assembly or manufacturing process occurs in Country A
or Country B, therefore we look to Section 102.21(c)(5) which
states that the country, territory, or insular possession in
which an important assembly or manufacturing process last
occurred will be the country of origin. As the assembly
operations performed in Country A transpire after those performed
in Country B, Country A is the country of origin for the girls'
jacket in Scenario II. In Scenario III, pursuant to Section
102.21(c)(4), the most important assembly occurs in Country A, as
it is in Country A that the shoulder seams are joined, the side
seams of the sleeves are sewn, the sleeves are attached to the
body of the garment, the side seams are sewn, and the collar is
attached.
In the case of the boys' knitted jacket in Scenario I,
pursuant to Section 102.21(c)(4), the most important assembly
operation occurs in Country B, as it is in Country B that the
majority of the garment is assembled to completion, discounting
minor subassemblies. In Scenario II,
pursuant to Section 102.21(c)(4), the most important assembly
operation occurs in Country A, as it is in this country that the
front and back panels are joined at the shoulder seams, the hood
is attached, the side seams of sleeves are stitched, the sleeves
are joined to the body of the garment, and the side seams are
joined. In Scenario III, the manufacturing process for the boys'
knitted jacket includes forming the left and right back panels by
stitching pieced components together, the front and back panels
are joined at the shoulder seams, the hood is attached, the
sleeves are attached, and the side seams are joined in Country A.
Therefore, in accordance with Section 102.21(c)(4), the country
of origin of the boys' jacket in Scenario III is Country A, the
country where the most important assembly operation occurred.
HOLDING:
In Scenarios II and III, the country of origin for the
girls' and boys' jackets is Country A. In Scenario I, the
country of origin for the girls' and boys' jacket 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 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