CLA-2 RR:TC:TE 960322 jb
R.I. Hasson
Alba Forwarding Co., Inc.
147-39 175th Street
Jamaica, NY 11434
RE: Country of origin determination for garment part; 19 CFR
102.21(c)(4); most important assembly or manufacturing
operation
Dear Mr. Hasson:
This letter is in response to your inquiry of January 21,
1997, regarding the country of origin of a garment part which
will be imported into the United States. A sample of item
"Cut/505" was submitted to this office for examination and will
be returned under separate cover.
FACTS:
In your letter you refer to two items, that is, Cut/505 and
Block/101. As was explained to you via a recent phone
conversation with a member of this office, without a
representative sample of Block/101, we will not be able to
address that item. Consequently, this ruling will only address
item "Cut/505".
The sample, which you state is a part for a jacket that
coordinates with a wedding dress, measures 36 inches long and 4
inches wide and is made up of a 100 percent polyester woven
fabric which is then beaded. On one end, one of the corners has
been cut off to form a rounded edge, while at the other end, a
two by three inch notch has been cut out. The ground fabric on
which the embroidery has been done consists of a knit fabric
bonded to a woven fabric which appears to be made of staple fiber
yarns. The bonding of the two fabrics is done with an adhesive
which is not discernible. The manufacturing operations are as
follows:
KOREA
woven fabric is formed
CHINA
knit fabric is formed
the two fabrics are bonded to each other, cut to shape,
embroidered and beaded
ISSUE:
1. What is the tariff classification of the subject
merchandise?
2. What is the country of origin of the subject merchandise?
LAW AND ANALYSIS:
Classification
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI.
General Rule of Interpretation GRI 3 states:
(a)The heading which provides the most specific description
shall be preferred to headings providing a general
description. However, when two or more headings each refer to
part only of the materials or substances
contained in mixed or composite goods or to
part only of the items in a set put up for retail sale, those
headings are to be regarded as equally
specific in relation to those goods, even if one of them gives a
more complete or precise description
of the goods.
(b)Mixtures, composite 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.
(c)When goods cannot be classified by reference to 3(a) or
3(b), they shall be classified under the heading which
occurs last in numerical order among those which equally
merit consideration.
The subject merchandise is a garment part, that is, the
front panel of a jacket, made of a 100 percent polyester ground
fabric which has been beaded. This ground fabric consists of a
knit fabric bonded to a woven fabric. If the item were made
entirely of knit fabric it would be classified in heading 6117,
HTSUS. Conversely, if it consisted solely of woven fabric it
would be
classified in heading 6217, HTSUS. Both the woven and knit
fabrics play an important function in the role of this item. In
determining essential character, various factors may be
considered such as bulk, value, quantity, weight and role of each
of the constituent fabrics. In the case of the subject garment
part, it is the woven fabric which imparts the essential
character to the subject merchandise. It is this component which
provides the most significant visual impact, that is to say, it
gives the item its aesthetic qualities (a ground for displaying
the beading and embroidery). Additionally, the woven fabric is
significantly heavier than the knit backing. Accordingly, as per
GRI 3(b), the essential character is imparted by the woven
fabric; the subject merchandise is properly classified in
subheading 6217.90.9035, HTSUSA.
Country of Origin
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,
Section 102.21(c)(1) is inapplicable.
Paragraph 102.21(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":
6215-6217 If the good consists of two or more component
parts, a change to an assembled good of heading 6215
through 6217 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 sample is classified in heading 6217, HTSUS.
Although the garment part consists of two or more component
parts, a change to heading 6217, HTSUS, does not occur as a
result of the good being wholly assembled from unassembled
components in a single country. The change to heading 6217,
HTSUS, occurs when the fabric, which is already formed by bonding
the woven and knit fabrics together, is cut into the garment
pieces. As such, 102.21(c)(2) is not applicable.
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.
The subject garment part is not knit to shape.
Additionally, while the subject goods are not classified in a
heading excepted from section 102.21(c)(3)(ii), the assembly does
not result in the garment piece of heading 6217, HTSUS- it
results in the fabric that will be cut into the garment piece.
Thus, it is the fabric that is wholly assembled and the change to
a garment part of heading 6217, HTSUS, is the result of a cutting
operation, not an assembly. Thus, section 102.21(c)(3) is also
not applicable in this case.
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 garment piece, the most
important manufacturing process occurs at the time of the fabric
making. The fabric making process occurs in both Korea, where
the woven fabric is formed, and China, where the knit fabric
backing is formed. It is the opinion of this office that the
importance of the two fabrics is distinguishable. While the knit
fabric does add some bulk and support to the woven fabric, it is
nonetheless a very light backing. The woven fabric on the other
hand, and the accompanying embroidery, clearly provides the
garment piece with its aesthetic qualities, contributing
significantly to the saleability of the finished garment.
Accordingly, the most important manufacturing operation occurs at
the time the woven fabric is formed in Korea.
HOLDING:
The subject sample, referenced style Cut/505, is classified
in subheading 6217.90.9035, HTSUSA, which provides for, other
made up clothing accessories: parts of garments or of clothing
accessories, other than those of heading 6212: parts: other: of
coats and jackets: of man-made fibers. The applicable rate of
duty is 15.2 percent ad valorem and the quota category is 635.
The country of origin of the subject woven garment part is
Korea.
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 negotiations and
changes, we suggest that your client check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels), an issuance of the U.S. Customs Service which is updated
weekly and is available at the 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, your client should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or
requirements.
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 a 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