CLA-2-RR:NC:62:360 D80965
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: Classification and country of origin determination for a
women's woven jacket and skirt; 19 CFR 102.21(c)(4)
Dear Ms. Cumins:
This is in reply to your letter dated August 11, 1998, on
behalf of Kasper A.L.S., Ltd., requesting a classification and
country of origin determination for a women's woven jacket and
skirt which will be imported into the United States. The
submitted garments will be returned to you, as requested.
FACTS:
The subject merchandise consists of a women's jacket and
skirt, style 30538P, composed of 100 % wool woven fabric. Both
garments are fully lined with polyester woven fabric. The jacket
is constructed from eight panels and features a full front
opening secured by five buttons, a pointed colar and pockets
below the waist. The collar, sleeve endings and pocket flaps
are covered with color coordinated velveteen fabric. The skirt
is composed of the same wool fabric as the jacket but does not
contain any velvet fabric. It features a waistband, a rear
zipper closure secured by a button, darts and a center, rear
vent.
The manufacturing operations for the jacket are as follows:
CHINA:
cutting component pieces;
sewing of front princess seam and open seam;
sewing of tape onto front and back neck;
making pocket flaps;
making pocket and set flap onto pocket;
making collar;
sewing main and size label onto neck facing;
sewing cuff onto sleeve;
pressing sleeve hem;
sewing of center back seam and pressing open;
pressing bottom hem.
HONG KONG:
sewing sleeve;
joining side panels to front and back;
joining shoulder seams;
joining neck facing with front facing;
setting collar;
setting sleeves;
setting sleeve heads;
sewing shoulder pads;
joining all lining seams and press;
setting lining to shell;
turning jacket over and closing sleeve lining seam.
CHINA:
marking of buttonhole position;
making buttonholes;
bartac buttonhole;
marking button positon;
sewing buttons;
final pressing;
final inspection;
packing.
The manufacturing operations for the skirt are as follows:
CHINA:
cutting of the components;
merrowing all skirt panels;
sewing front and rear darts;
finishing center back seam;
pressing back vents;
pressing waistband.
HONG KONG:
joining all lining seams;
sewing hanging loops;
setting zipper;
joining front and back panels;
setting lining to shell;
setting waistband;
top stitching.
CHINA:
blind stitching bottom hem;
making buttonhole;
sewing button;
final pressing;
final inspection;
packing.
ISSUE:
What are the classification and country of origin of the
subject merchandise?
CLASSIFICATION:
The applicable subheading for the jacket will be
6204.31.2010, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for women's or girls' suit-type jackets and blazers of wool. The rate of duty will be 27.8
cents/kg + 19.6 percent ad valorem.
The applicable subheading for the skirt will be
6204.51.0010, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for women's or girls' skirts
of wool. The rate of duty will be 15.8 percent ad valorem.
This jacket falls within textile category designation 435;
the skirt within 442. 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. 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.
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 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.
Accordingly, as the subject merchandise undergoes assembly
operations in both China and Hong Kong, it does not qualify as
"wholly assembled" in a single country. As such, 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, 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 the case of the subject merchandise the most important
assembly for the jacket occurs at the time of the assembly of the
outer shell, including the joining of the front, side and back
panels at the shoulders, the joining of the sleeve panels to the
front and back panels at the armhole, the closing of the side
seams of the sleeve panels to form the sleeves, the closing of
the side seams to join the front and back panels, the sewing of
the cuffs to the sleeve panels, the sewing of the collar to the
front and back panels, the assembly of the inner lining, the
joining of the front and back lining panels at the shoulders, the
closing of the side seams joining the front and back lining
panels, and the joining of the outer shell and the inner lining.
The most important assembly process for the skirt occurs at the
time the side seams are sewn, center back seam is closed and the
waistband is sewn. Accordingly, the country of origin of the
jacket and skirt is Hong Kong.
HOLDING:
The country of origin of the jacket and skirt is Hong Kong.
Based upon international textile trade agreements products of
Hong Kong are 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 sections 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 Patricia
Schiazzano at 212-466-5866.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division