CLA-2 RR:TC:TE 960033 CAB
Laurie Everill
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001
RE: Country of origin of a vest and belt; composite good; Section
102.21(c)(4)
Dear Ms. Everill:
This is in response to your inquiry of October 28, 1996,
requesting a country of origin determination for a woman's vest
and belt. You have also 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
pertaining to the appropriate marking for this merchandise.
Samples were submitted for examination.
FACTS:
The merchandise in question is representative samples of
Style Numbers 820-1451 and 712-6691. The merchandise at issue is
a woman's vest which is comprised of 54 percent rayon/ 42
percent linen/4 percent cotton woven fabric with a belt comprised
of 50 percent linen/50 percent rayon fabric. The vest contains
oversized arm openings, a full frontal opening with button
closures, side vents, side loops, and a lining comprised of man-made fibers. The belt, although not of the same fabric of the
vest, is constructed of matching colors. The belt is designed
and intended to be attached to the vest through the side loops
prior to packing and shipping. The vest and belt are intended to
be sold together at retail.
The fabric used for the vest is formed and dyed in Italy.
The fabric is then sent to the Northern Mariana Islands where it
is cut into garment pieces and fully assembled into the finished
vest. The entire manufacturing process for the belt occurs in
Taiwan. The completed belt is then exported to the Northern
Mariana Islands where it is attached to the vest through the belt
loops.
ISSUES:
I. What is the tariff classification of the subject
merchandise?
II. What is the country of origin of the subject merchandise?
LAW AND ANALYSIS:
TARIFF CLASSIFICATION
Heading 6211 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), is the provision under which vests are
classified. Heading 6217, HTSUSA, provides for other made up
clothing accessories. Textile belts fit within the purview of
this heading and are classifiable under Heading 6217, HTSUSA. As
the tariff does not contain a heading that specifically provides
for a vest and belt, together, classification cannot solely be
based on GRI 1.
GRI 3 applies to goods that are prima facie classifiable
under two or more headings. GRI 3 states, in pertinent part, the
following:
(b) Mixtures, composites goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. The EN to GRI 3(b), provides, in part:
(IX) For the purposes of this Rule, composite goods made up
of different components shall be taken to mean not only
those in which the components are attached to each
other to form a practically inseparable whole but also
those with separable components, provided these
components are adapted one to the other and are
mutually complementary and that together they form a
whole which would not normally be offered for sale in
separate parts.
The subject vest and textile belt meet the requirements for
composite goods. The two articles are separable components that
are adapted one to the other. In order to be considered as
composite goods, articles must be (1) adapted to each other, (2)
mutually complementary and (3) form a whole which would not
normally be offered for sale in separate parts. The vest and
belt at issue are adapted to each other in that the loops on the
vest are sized to accommodate the belt. The two components are
mutually complementary in their use, are packed together and
would not
normally be offered for sale as separate articles. Therefore the
vest and belt at issue are considered to be a composite good for
tariff classification purposes.
Having determined that the vest and belt are a composite
good, it is now necessary to determine which of the two
components give the article its essential character. In
determining the essential character of the subject good in
accordance with GRI 3(b), Customs looks to various factors for
guidance. Such factors include, but are not limited to, the
nature of the material or component, its bulk, quantity, weight
or value, or by the role of the constituent material in relation
to the use of the goods. After examining the vest and belt, it
appears that the vest imparts the essential character of the
composite good. By quantity, weight, and cost, the vest makes up
the greatest portion of the composite good. The belt, on the
other hand, acts as an accessory to the vest. Thus, the subject
composite good is classifiable under Heading 6211, HTSUSA.
COUNTRY OF ORIGIN
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 was wholly obtained or produced in a single
country, territory, or insular possession. As the subject
merchandise has not been wholly obtained or produced in a single
country, territory, or insular possession, 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) states "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
components, 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.
As stated above, the instant vest is properly classifiable
under Heading 6211, HTSUSA. Since the instant vest and belt are
considered a composite good and the vest imparts the essential
character of the compositegood, the country of origin of the vest
will determine the origin for the composite good and the country
of origin of the belt will not be determined separately.
Section 102.21(c)(2) is not applicable to the subject
merchandise, since the merchandise at issue is a composite good
which is comprised of a vest that is wholly assembled in the
Northern Mariana Islands and a belt which is wholly assembled in
Taiwan.
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) governs where the country of origin of
a textile or apparel product cannot be determined under paragraph
(c) (1), (2) or (3) of this section. Section 102.21(c)(4)
provides, in relevant part:
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 this instance, the country of origin determination is
governed by Section 102.21(c)(4). As stated above, since the
vest imparts the essential character of the composite good, the
most important assembly or manufacturing process involving the
vest will govern the country of origin of the composite good. As
it is in the Northern Mariana Islands where the vest is wholly
assembled, the country of origin of the vest and belt is the
Northern Mariana Islands in accordance with Section 102.21(c)(4).
HOLDING:
Based on the foregoing, the vest and belt are classified as
a composite good in subheading 6211.43.0076, HTSUSA, which
provides for other vests, women's or girls', of man-made fibers.
The applicable rate of duty is 16.7 percent ad valorem and the
textile restraint category is 659.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importing the merchandise to determine the current status of
any import restraints or requirements.
The country of origin of the subject composite good (vest
and belt) is the Northern 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