CLA 2-RR:NC:TA:360 F89987
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 women's woven dresses; 19 CFR 102.21(c)(4); most important assembly or manufacturing process
Dear Mr. Travis:
This is in reply to your letter dated July 18, 2000, on behalf of Textile Council of Hong Kong, requesting a classification and country of origin determination for women's woven dresses which will be imported into the United States. The sample of the completed garment and garment parts will be returned, as you requested.
FACTS:
The submitted sample, designated as style S/62014, is a lined, women's dress made from 100% silk woven fabric. The lining is made from 100% acetate woven fabric. The knee length dress is sleeveless and features a scooped neckline at the front and rear, princess seams in the front and rear, a rear zipper closure secured with hook and eye and a center vent on the back of the garment at the hem.
You have indicated that country "A" will be China, and country "B" will be Hong Kong, Taiwan or the Philippines, however, you have requested that we provide a ruling on the basis of the designations "A" and "B", as the countries of production may change. Israel will not be one of the countries of production. The fabric of the garment shell and the lining will be sourced in China; the interlining, and other items such as hooks and eyes, zippers will be sourced in Hong Kong.
You have described two manufacturing scenarios as follows:
Scenario I
Country "A":
fabric is cut into component parts
interlining is fused to cut parts
front princess seams are sewn
center back zipper is set
center back vent is made
back princess seams are sewn
back lining is sewn to zipper
labels are sewn
hook and eye are attached
Country "B":
Assembly of lining
front and back body lining is joined at shoulder seams
side seams are joined
hem is sewn
The woven shell panels are assembled, including:
front and back panels are joined at shoulder seams
side seams are joined
lining is assembled to shell
hem is sewn with ribbon
thread trimming
hangtags and labels are attached
packing and packaging
Scenario II
Country "A":
fabric is cut into component parts
interlining is fused to cut parts
front princess seams are sewn
back princess seams are sewn
center back zipper is set
center back vent is made
back lining is sewn and tacked to back vent
Country "B":
Assembly of lining
front and back body lining are joined at shoulder seams
side seams are sewn
hem is sewn
The woven shell panels are assembled, including:
front and back panels are joined at shoulder seams
side seams are joined
lining is sewn to shell
hem is sewn with ribbon
hook and eye are attached
thread trimming
ironing
hangtags are attached
packing and packaging
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for style S/62014 will be 6204.49.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's woven dresses containing 70% or more by weight silk or silk waste. The rate of duty will be 7.1 percent ad valorem.
Style S/62014 falls within textile category designation 736. 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 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.
If the good does not consist of two or more component parts, a change to heading 6201 through 6208 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5801 through 5806, 5809 through 5811, 5903, 5906 through 5907, and 6217, and subheading 6307.90, and provided that the change is the result of a fabric making process.
The subject merchandise is classified as women’s woven dresses in heading 6204, HTSUS. The subject merchandise consists of two or more components. As it is not wholly assembled in a single country, the terms of the tariff shift are not met.
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 operations under both scenarios occur at the time of the joining of the front and back panels at the shoulder seams; joining of the front and back panels at the side seams; assembly of lining panels; and assembly of lining to shell in Country "B". Accordingly, the country of origin of style S/62014 is Country "B".
HOLDING:
Under both scenarios the country of origin of style S/62014 is Country "B". Based upon international textile trade agreements the garment may be 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 Patricia Schiazzano at 212-637-7080.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division