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HQ 956988




January 19, 1995

CLA-2 CO:R:C:T 956988 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.30.2050

Margaret R. Polito, Esq.
Neville, Peterson & Williams
80 Broad Street, Suite 3400
New York, N.Y. 10004

RE: Classification and country of origin determination for men's woven shirts and parka; Note 5, Chapter 62, HTSUSA; section 12.130(e)(1)(iv) Customs Regulations

Dear Ms. Polito:

This letter is in response to your inquiry on behalf of your client, Vietex, Inc., dated July 25, 1994, regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) and country of origin determination for certain men's woven shirts and a parka. Samples were submitted to this office for examination and will be returned under separate cover.

FACTS:

The submitted garments consist of:

Style number SHSF4 is a man's shirt constructed of 65 percent polyester and 35 percent cotton yarn dyed fabric. It has a full frontal opening with placket and button closures, two chest pockets with button closures, long sleeves with button through cuffs, and sized from S to 3XL.

Style number SSHAF4 is a man's shirt constructed of 100 percent acrylic yarn dyed fabric. It has a full frontal opening with placket and button closures, two chest pockets with button closures, long sleeves with button through cuffs, and sized from S to 3XL.
Style number MPCCF4 is a man's parka with a woven outershell of 65 percent polyester and 35 percent cotton, and a 100 percent polyester fiberfill lining. The parka is slightly shorter than fingertip length, featuring a drawstring waist, a hood, four pockets at the front, a full length frontal zipper opening that is secured with storm flaps, ribbed knit cuffs and a quilted nylon lining. You state that the submitted sample has not been coated to pass the water-resistant test but that production run garments will be coated to pass the test.

In all cases, fabric without any lines of demarcation will be sourced from various countries into Vietnam. In Vietnam, the fabric will be cut into the component parts of a shirt or jacket and assembled into the finished garments.

ISSUE:

What is the classification and country of origin of the merchandise at issue?

LAW AND ANALYSIS:

Classification

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Chapter 62, HTSUSA, provides for articles of apparel and clothing accessories, not knitted or crocheted. The men's woven shirts, referenced style numbers SHSF4 and SSHAF4, are constructed of 65 percent polyester and 35 percent cotton yarn dyed fabric, and 100 percent acrylic yarn dyed fabric, respectively. As such, both shirts are classifiable under subheading 6205.30.2050, HTSUSA, which provides for men's woven shirts of man-made fibers with two or more colors in the warp and/or filling.

Note 5 to chapter 62, HTSUSA, states:

Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.

Additional U.S. Note 2 to chapter 62, HTSUSA, states:

For the purposes of subheadings 6201.92.15, 6201.93.30, 6202.92.15, 6202.93.45, 6203.41.05, 6203.43.15, 6203.43.35, 6204.61.10, 6204.63.12, 6204.63.30 and 6211.20.15, the term "water resistant" means that garments classifiable in those subheadings must have a water resistance (see ATM designations D 3600-81 and D 3781-79) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with AATCC Test Method 35-1985. This water resistance must be the result of a rubber or plastics application to the outer shell, lining or inner lining.

The submitted parka, can be classified under two plausible headings, i.e., heading 6201, HTSUSA, and heading 6210, HTSUSA. Heading 6201, HTSUSA, 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, HTSUSA. Heading 6210, HTSUSA, provides for garments made up of fabrics of heading 5602, 5603, 5903 or 5907.

Though the submitted parka is not treated with a plastics application, you state in your letter that production run garments will be coated to pass the water resistance test. Without an examination of the final fabric from which the parka will be made, we cannot determine whether or not the parka will qualify for classification under heading 6210, HTSUSA, based on its having a visible coating, or heading 6201, HTSUSA, as per Additional U.S. Note 2 to chapter 62, HTSUSA. Accordingly, we cannot accurately determine whether or not the imported parka will qualify for classification as a water resistant garment under subheading 6201.93.3000, HTSUSA, unless heading 6210, HTSUSA, is first eliminated.

Country of origin

Section 12.130 of the Customs Regulations (19 CFR 12.130) sets forth the principles of country of origin for textiles and textile products subject to Section 204 of the Agricultural Act of 1956, as amended (7 U.S.C. 1854).

Pursuant to 19 CFR 12.130(b), the standard of substantial transformation governs the country of origin determination where textiles and textile products are processed in more than one country. The country of origin of textile products is deemed to be that foreign territory or country where the article last underwent a substantial transformation. Substantial transformation is said to occur when the article has been transformed into a new and different article of commerce by means of substantial manufacturing or processing.

Section 12.130(d) of the Customs Regulations sets forth criteria in determining whether a substantial transformation of a textile product has taken place. This regulation states that these criteria are not exhaustive; one or any combination of criteria may be determinative, and additional factors may be considered.

Section 12.130(d)(1) states that a new and different article of commerce will usually result from a manufacturing or processing operation if there is a change in: (1) Commercial designation or identity, (ii) Fundamental character or (iii) Commercial use.

Section 12.130(d)(2) of the Customs Regulation states that in determining whether merchandise has been subjected to substantial manufacturing or processing operations, the following will be considered:

(i) The physical change in the material or article as a result of the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(ii) The time involved in the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(iii) The complexity of the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(iv) The level or degree of skill and/or technology required in the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(v) The value added to the article or material in each foreign territory or country, or insular possession of the U.S., compared to its value when imported into the U.S.

Section 12.130(e)(1) describes manufacturing or processing operations from which an article will usually be considered a product of the country in which those operations occurred.

Section 12.130(e)(1)states that an article will be a product of a particular foreign country, when it has undergone prior to importation into the U.S. in that foreign country:

(iv) Cutting of fabric into parts and the assembly of those parts into the completed article; or

The subject merchandise fits squarely within section 12.130(e)(1)(iv). In Vietnam, the fabric for both the shirts and the parka is cut into the requisite component pieces and then assembled into the finished garments. Accordingly, the country of origin of the subject merchandise is Vietnam.

HOLDING:

The shirts, referenced style numbers SHSF4 and SSHAF4, are classifiable in subheading 6205.30.2050, HTSUSA, which provides for men's or boys' shirts, of man-made fibers, other, other, with two or more colors in the warp and/or filling: men's. The applicable rate of duty is 30.9 cents per kilogram plus 76 percent, and the quota category is 640.

The country of origin for both the shirts, and the parka, referenced style number, MPCCF4, is Vietnam.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available at the local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. `

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 177.9(b)(1), Customs Regulations (19 CFR 177.9(b)(1)). This section states that a ruling letter is issued on the assumption that all of the information furnished 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, it is recommended that a new ruling request be submitted in accordance with Section 177.2, Customs Regulations (19 CFR 177.2).

Sincerely,

John Durant, Director

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