CLA 2-RR:NC:WA:355 F89517
Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: Classification and country of origin determination for men’s suit-type jacket and pants; 19 CFR 102.21(c)(4)
Dear Mr. Travis:
This is in reply to your letter dated July 11, 2000, written on behalf of Tristate Holdings Limited, requesting a classification and country of origin determination for men’s suit-type jacket and pants which will be imported into the United States.
FACTS:
The subject merchandise consists of a men’s suit type jacket and pants, identified as style S/62006. Both jacket and pants are made of a 76% rayon/24% polyester fabric with a 100% acetate woven lining fabric. The jacket features four panels, two in the front and two in the back, side seams, a full front opening with a three-button closure, one chest welt pocket and two besom pockets with flaps, two inside chest pockets, a notched collar, and long sleeves with decorative buttons at the sleeve vents. The jacket is fully lined with 1005 woven acetate fabric. The pants feature a waistband with belt loops, two front slant pockets, two back besom pockets with button and buttonholes, a center front fly with zipper closure, secured by a set of hook and eyes. The front panels of the pants are ¾ lined with 100% acetate woven fabric.
The manufacturing operations for the jacket and pants are as follows:
For BOTH Garments:
Korea
1. The 76% rayon/24% polyester fabric comprising the exterior surface is woven
Hong Kong
The 100% acetate woven fabric comprising the lining of the coat and partial lining of the pants is woven
The non-woven interlining is made
Zipper is sourced
Buttons are sourced
Shoulder pads are sourced
Hook and eye are sourced
Waistband curtain (lining fabric) is sourced
Thread is sourced
Labels are sourced
Specific to the jacket:
Country “A” - China:
Fabric for the shell and lining are cut into components parts
Interlining is fused
Chest pockets are made
Make front panels with besom pockets and flaps
Make inside front panels with inside chest pockets
Sew front facing to front panels
Sew buttons and buttonholes
Make collar
Make sleeve panels with vent
Make back panels with center vent
Make sleeve lining panels
Make back lining panels
Country “B” (Hong Kong, Taiwan, Thailand or Philippines):
Assembly of shell:
The woven shell panels and components are assembled, including:
front and back panels are joined at the shoulders
join side seams of lining
side seams of sleeve lining panels are closed to form sleeve lining
collar set onto body panels at neckline
collar is sewn to front and back panels
Assembly of lining:
The woven coat lining panels are assembled, including:
font and back panels are joined at the shoulders
join side seams of lining
side seams of sleeve ling panels are closed to form sleeve lining
Assembly of lining and shell
The sleeve lining is attached to the sleeve shell along the vent
Sew sleeve vent buttons on
Set shell sleeves to body at armholes
Set sleeve head and shoulder pads
Set body lining to shell
Turn jacket over and close sleeve lining seams
Attach labels and hang tags
Trim threads
Package and pack
Specific to the pants:
Country “A” – China:
Fabric cut into component parts
Interlining fused
Panels are overlock stitched
Front and back darts of shell sewn
Slant pockets sewn to front panels
Zipper attached to left front panel with fly’
Back pockets sewn to back panels
Buttons and buttonholes sewn to back pockets
Belt loops sewn
Waistband with belt loops made
Country “B” – Hong Kong, Taiwan, Thailand or Philippines:
Front rise sewn and zipper set on fly of right front panel
Back lining panels attached to back shell panels
Back rise seam sewn
Side seams sewn
Inseams sewn
Waistband set to front and back panels
Belt loops tucked
Front fly topstitched
Bottom hem finished
Labels, hook and eye attached
Threads trimmed
Hang tags attached
Ironed and packed
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the jacket will be 6203.39.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ suits…suit-type jackets and blazers, of other textile materials, of artificial fibers, other, men’s. The rate of duty will be 28 percent ad valorem.
The applicable subheading for the pants will be 6203.49.2015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ trousers, bib and brace overalls, of other textile materials, of artificial fibers, trousers, breeches and shorts, other, other, trousers and breeches, men’s. The rate of duty will be 28.6 percent ad valorem.
The suit-type jacket falls within textile category designation 633. The pants fall within textile category designation 647. These 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 If the good consists of two or more components 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 garment must be wholly assembled in one country, territory or insular possession. Accordingly, as both the jacket and pants do not meet this criteria, 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 jacket, the assembly of the shell, (joining the front and back panels at the shoulders, joining the side seams, closing the seams to form sleeves and setting the collar), the assembly of the lining, (joining the front and back panels at the shoulders, joining the side seams and joining the seams to for sleeves), and finally the assembly of the lining to the shell, (attaching the sleeve ling to the sleeve shell, sewing the sleeve vent buttons, setting the shell sleeves to the body at the armholes, setting the sleeve head and should pads, setting the body lining to the shell, turning the jacket and closing the sleeve lining seams), constitute the most important assembly processes. Accordingly, the country of origin of the jacket is Country “B”, identified as either Hong Kong, Taiwan, Thailand or Philippines.
In the case of the pants, the sewing of the front rise, setting the zipper on the right front panel, attaching the back lining panels to the back shell panels, sewing the back rise seam, sewing the side seams, sewing the inseams, setting the waistband, attaching the belt loops, topstitching the front fly, finishing the bottom hems, and attaching the hook and eye constitute the most important assembly processes. Accordingly, the country of origin of the pants is Country “B”, identified as either Hong Kong, Taiwan, Thailand or Philippines.
HOLDING:
The country of origin of both the jacket and pants is Country “B”, identified in the letter as either Hong Kong, Taiwan, Thailand or Philippines. Based upon international textile trade agreements products of Hong Kong, Taiwan, Thailand or Philippines 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 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 Camille Ferraro at 212-637-7082.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division