CLA 2-RR:NC:TA:N3:358 G81477
TARIFF NO. 6204.52.2040
Mr. Michael S. O’Rourke
Rode & Qualey
295 Madison Avenue
New York, NY 10017
RE: Classification and country of origin determination for a girl’s denim skirt; 19 CFR 102.21(c)(4)
Dear Mr. O’Rourke:
This is in reply to your letter dated September 8, 2000, on behalf of your client Kam Lee Luen Garment Factory Limited, requesting a classification and country of origin determination for a girl’s denim skirt, Reference No. K11-0001, which will be imported into the United States.
FACTS:
The subject denim cotton skirt has two front pockets, a front button with zipper closure, and a narrow fabric tunnel drawstring that is concealed in the waistband. The skirt will be manufactured in China and Hong Kong. The garment will be imported in girls’ sizes 7 to 16.
The manufacturing operations for the denim skirt are as follows:
China
Fabric cut into component parts
Front pockets sewn onto each front panel
Zipper sewn onto left side of front panel
Vertical cut seams sewn on panel
Back yokes sewn onto each back panel
Waistband created
Hong Kong
Zipper sewn onto right side of front panel
Center front rise sewn
Back rise sewn to join two back panels together
Out seams sewn to join the front and back panels together
Waistband sewn to garment
China
Waistband end sealed
Skirt bottom hemmed
Button sewn
Skirt pressed, washed, finished and packaged
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the girl’s skirt, Reference no. K11-0001, will be 6204.52.2040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for girls’ skirts, of cotton, blue denim, girls’. The rate of duty will be 8.4 percent ad valorem.
Cotton skirts fall within textile category designation 342. 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 skirt is the country where the unassembled components are wholly assembled. Accordingly, as the skirt 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, 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 sewing of the zipper to the right front panel, the sewing of the center front rise, the sewing of the back rise to join the back panels, the sewing of the out seams to join the front and back panels and the attachment of the waistband, collectively, constitute the most important assembly processes. Accordingly, the country of origin of the skirt is Hong Kong.
HOLDING:
The country of origin of the girl’s skirt, Reference no. K11-0001, 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 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 212-637-7079.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division