CLA 2-RR:NC:TA:N3:358 K86537
TARIFF NO. 6202.93.2020
Mr. John Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
New York, NY 10105-0106
RE: Classification and country of origin for a child’s outerwear vest; 19 CFR 102.21(c)(4)
Dear Mr. Pellegrini:
This is in reply to your letter dated May 26, 2004, on behalf of Gloria Texteis Lda. of Macao, requesting a classification and country of origin determination for a child’s woven vest, which will be imported into the United States. The article does not have a style number.
FACTS:
The subject quilted outerwear vest has a nylon talon shell, a polyfill interior and polyester lining. It has a full front zipper opening, a stand-up collar and storm flap which fasten right over left and are secured by three metal snap closures and two side slash pockets which are secured by zipper closures. On both sides of the zipper opening, extending from shoulder seams to the waistband panel, are two strips of contrast colored vertical fabric overlays. It is assumed the item is sized for children small to extra large.
According to your submission, the article will be manufactured in China and Macao as follows:
China
1. Fabric of various origin cut into component parts, including lining and fill
2. Quilting polyester fill on all shell pieces
3. Setting the lower welt pockets with concealed zippers onto front panels
4. Sewing cut pieces to create front and back panels
5. Attaching front and back self fabric overlays
6. Making collar piece
7. Making placket piece
8. Making waistband
Macao
9. Shoulder seams joined
10. Side seams joined
11. Collar piece assembled and attached to body
12. Label attached
13. Zipper attached to front body
14. Placket sewn to front body
15. Waistband assembled and attached to body
16. Lining attached to body
17. Snaps attached and edges stitched
18. Final inspection and packing
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the child’s vest will be 6202.93.2020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ windbreakers and similar articles, of man-made fibers, other, padded, sleeveless jackets, other. The rate of duty is 14.9 percent ad valorem.
Girls’ man-made fiber padded sleeveless jackets fall within textile category designation 659. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
COUNTRY OF ORIGIN - 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 of the foreign materials 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) in pertinent part 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":
HTSUS Tariff shift and/or other requirements
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.
Section 102.21(e) states that the country of origin for the child’s vest is the country where the unassembled components are wholly assembled. Accordingly, as the jacket is not assembled in a single country, 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.
As the subject merchandise is 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 this case, the assembly of the garment occurs in China and Macao.
It is the opinion of this office, that the assembly in Macao, where, among other activities, the side seams and shoulder seams are joined, the collar piece is assembled and attached to the body, the zipper is attached to the body, the placket is attached to the body and the waistband is assembled and attached to the body, constitute the most important assembly processes. Accordingly, for the proposed production plan, the country of origin of the child’s vest is Macao.
HOLDING:
The country of origin of the child’s vest, for the proposed production plan is Macao. Based upon international textile trade agreements products of Macao are not currently subject to quota and the requirement of a visa.
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, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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.
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division