HQ 959341 - Country of origin determination for women's suit with handkerchief; 19 CFR ?102.21(c)(2); tariff shift rule - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 HQ Rulings > HQ 959261 - HQ 959425 > HQ 959341

Previous Ruling Next Ruling
HQ 959341

July 3, 1996
CLA-2 RR:TC:TE 959341 jb

CATEGORY: CLASSIFICATION

Laurie Everill
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024-3698

RE: Country of origin determination for women's suit with handkerchief; 19 CFR ?102.21(c)(2); tariff shift rule

Dear Ms. Everill:

This is in reply to your letter dated June 7, 1996, requesting a country of origin determination for a women's suit with handkerchief which will be imported into the United States sometime on or after July 1, 1996. A sample was submitted to this office for examination.

FACTS:

The subject merchandise consists of a women's suit with complimentary handkerchief, referenced lot number (style number) 228-0006, consisting of an outershell of 65 percent polyester/35 percent rayon woven fabric and a lining made out of 100 percent woven acetate. The suit consists of a jacket with six panels, a skirt of the same fabric, size and color, and a small 10 inch by 10 inch pocket handkerchief in complimentary colors, which is attached inside the jacket breast pocket in a folded pattern. The handkerchief is made from 100 percent woven polyester. You state that this particular style is representative of different style numbers covering women's suits with complimentary handkerchiefs manufactured in the same fashion. Other styles might feature jackets with four panels of different fiber content or have pants instead of a skirt. All the suits are stated to be consistent with the definition of a suit as defined by Note 3(a) to chapter 62, Harmonized Tariff Schedule of the United States (HTSUS).

Additionally, you requested information regarding the appropriate marking for the subject merchandise. This ruling will only address the country of origin determination for duty and visa/quota purposes. You will be receiving a subsequent letter from our Special Classification and Marking Branch as regards the appropriate marking for this merchandise.

The manufacturing operations are as follows:

Japan

- fabric for the suit and handkerchief is formed; - dyeing of the fabric.

Northern Mariana Islands

- fabric for the jacket and skirt/pant is cut into appropriate components;
- fabric for the handkerchief is cut to size and shape; - jacket and skirt/pant sewn;
- handkerchief is hemmed on all four sides; - handkerchief is attached inside the suit jacket breast pocket.

ISSUE:

What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act 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 foreign material 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) 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:"

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.

The subject merchandise is classifiable as a women's suit in heading 6204, Harmonized Tariff Schedule of the United States (HTSUS). Chapter 62, HTSUS, Note 3(a) defines "suit" as:

The term "suit' means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.

All of the components of a "suit" must be of the same fabric construction, color and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

For classification purposes, the subject suit and pocket handkerchief is considered a "composite good" in which the suit imparts the essential character (See, e.g., HQ 958323, dated October 4, 1995, discussing classification of a woman's woven jacket with detachable collars and a handkerchief as composite goods; HQ 954701, dated October 14, 1993, discussing classification of a woman's jacket with a detachable lapel, and a skirt, as composite goods; and HQ 086009, dated February 7, 1990, discussing classification of a woman's suit and handkerchief as composite goods). As such, the country of origin of the suit will determine the origin of the composite good and the country of origin of the accompanying handkerchief is not determined separately. Accordingly, as per the terms of Section 102.21(c)(2), as the subject suit is composed of two or more component parts and is wholly assembled in a single country, that is, the Mariana Islands, the country of origin of the subject suit and complimentary handkerchief is the Mariana Islands.

HOLDING:

The country of origin of the subject women's suit and complimentary handkerchief, lot number 228-0006, is the Mariana Islands.

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 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, 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.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling