CLA-2-62:OT:RR:NC:N3:360
Ms. Elise Shibles Sandler, Travis & Rosenberg, P.A. 505 Sansome Street
Suite 1475 San Francisco, CA 94111
RE: The tariff classification and country of origin of women’s trousers and skirts and men’s jackets; 19 CFR 102.21(c)(4)
Dear Ms. Shibles:
In your letter dated September 10, 2019, on behalf of your client, Crystal Apparel Ltd., you requested a ruling on the country of origin of women’s trousers and skirts and men’s jackets. Your samples will be returned.
Style CAL1900002 is a pair of women’s maternity trousers constructed from both knit and woven components. The panel extending from the waist to the hip area is constructed from knit fabric. The balance of the garment is constructed from 99% cotton and 1% spandex woven fabric. The pull-on trousers feature two front pockets, a right side quarter pocket, two rear patch pockets, and hemmed leg openings.
Style CAL1900003 is a pair of women’s trousers constructed from 99% cotton and 1% spandex woven fabric. The trousers feature a flat waistband with five belt loops, a fly front opening with metal button closures, two front pockets, a right side quarter pocket, two rear patch pockets, and hemmed leg openings.
Style CAL1900006 is a women’s skirt constructed from 99% cotton and 1% spandex woven fabric. The skirt features a flat waistband with five belt loops, a full front opening secured with seven metal button closures, two front pockets, a right side quarter pocket, two rear patch pockets, and a hemmed skirt bottom.
Style CAL1900005 is a men’s jacket constructed from 100% cotton woven denim fabric. The unlined jacket features a full front opening secured with a left-over-right six-button closure, button-flap chest pockets, welt pockets below the waist and a pointed collar. The jacket also features long, vented sleeves with button cuffs, and a banded bottom with adjustable button tabs.
The manufacturing operations for style CAL1900002 are as follows:
China:
Fabric is cut into components
Pockets are sewn to the panels
Yoke is attached to the right and left rear panels
Fly is attached Back panels are sewn together
Belt loops are made
Maternity panel is assembled
Macau:
Front rise is sewn
Side seams are sewn
Inseam is sewn
China:
Maternity panel is attached
Belt loops are cut to size and attached
Labels and rivets are attached
Garment is bartacked, washed, ironed, packed, and inspected
The manufacturing operations for style CAL1900003 are as follows:
China:
Fabric is cut into components
Waistband is cut
Pockets are sewn to the panels
Yoke is attached to the right and left rear panels
Fly is attached Back panels are sewn together
Belt loops are made
Macau:
Front rise is sewn
Side seams are sewn
Inseam is sewn
China:
Waistband is attached
Belt loops are cut to size and attached Button holes are created
Buttons and rivets are attached
Upper portions of sideseams are topstitched
Beading and rhinestones are attached
Garment is bartacked, washed, ironed, packed, and inspected
The manufacturing operations for style CAL1900006 are as follows:
China:
Fabric is cut into components
Waistband is cut
Pockets are sewn to the panels
Yoke is attached to the right and left rear panels
Back panels are sewn together
Belt loops are made
Macau:
Side seams are sewn
Waistband is attached
China:
Belt loops are cut to size and attached Button holes are created
Buttons and rivets are attached
Labels are attached
Garment is hemmed, bartacked, washed, ironed, packed, and inspected
The manufacturing operations for style CAL1900005 are as follows:
China:
Fabric is cut into components and subcomponents
Collar is assembled
Front and back panel pieces are sewn
Pocket flaps are sewn and attached to the panels
Pockets are sewn onto front panels
Yolks are attached to complete the front panels
Hanger loop is constructed and attached to the back yoke
Back yolk is attached to complete the back panel
Front plackets are formed and stitched into place
Sleeve pieces are sewn together to form a sleeve vent
Macau:
Shoulder seams are sewn
Sleeves are attached
Side seams are sewn
China:
Collar is attached
Sleeve cuffs are attached
Banded bottom is attached to garment hem
Adjustable waist tabs are created and sewn to bottom band
Buttonholes are created and buttons and rivets are attached
Labels are attached
Garment is bartacked, washed, ironed, packed, and inspected
CLASSIFICATION:
The applicable subheading for styles CAL1900002 and CAL1900003 will be 6204.62.8011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Women’s trousers and breeches: Blue denim. The duty rate will be 16.6 percent ad valorem.
The applicable subheading for style CAL1900006 will be 6204.52.2030, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of cotton: Other: Blue Denim: Women’s. The duty rate will be 8.2 percent ad valorem.
The applicable subheading for Style CAL1900005 will be 6201.92.4551, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Men’s. The general rate of duty will be 9.4 percent ad valorem.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published in the Federal Register on September 5, 1995, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and section 102.21 was amended accordingly (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states: "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) is inapplicable.
Paragraph (c)(2) states: "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, in pertinent part: "The following rules will 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.”
Styles CAL1900002, CAL1900003, CAL1900006, and CAL1900005 consist of two or more components. Because these garments are assembled in more than one country, territory or insular possession, paragraph (c)(2) of Section 102.21 is inapplicable.
Paragraph (c)(3) concerns goods that are either knit to shape, or not knit to shape but wholly assembled in a single country, territory, or insular possession. This paragraph is also inapplicable, since the subject garments are neither knit to shape nor wholly assembled in a single country, territory, or insular possession.
Paragraph (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.”
For styles CAL1900002 and CAL1900003, the most important assembly operations are sewing the front rise, sewing the side seams, and sewing the inseam. For style CAL1900006, the most important assembly operations are sewing the side seams and attaching the waistband. Therefore, the country of origin for these three styles is Macau, the country in which these operations are performed.
For style CAL1900005, the joining of multiple pieces to form the completed front panels; sewing and attaching the collar, the flaps, hanger loop, and waist tabs; creating the welt pocket and patch pocket; attaching the sleeve cuffs and banded bottom; joining the front yokes together with the flap to complete the front panels; forming the inside placket; and joining the multiple pieces to form the completed back panel with the back yoke comprise the most important assembly operations. Therefore, the country of origin for the jacket is China, the country in which these operations are performed.
HOLDING:
The country of origin of the women’s trousers and skirt is Macau. The country of origin of the men’s jacket is China. This holding applies only to the specific factual situation and merchandise identified in the ruling request. This position is set forth in section 19 CFR 177.9(b)(1), which states that a ruling letter is issued under the assumption that all information furnished in connection with the ruling request and incorporated 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6201.92.4551, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15 in addition to subheading 6201.92.4551, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division