HQ 959956 - Country of origin of bib skirts; Section 102.21(c)(4) - 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 > 1997 HQ Rulings > HQ 959946 - HQ 960089 > HQ 959956

Previous Ruling Next Ruling
HQ 959956

December 16, 1996

CLA-2 RR:TC:TE 959956 CAB

CATEGORY: CLASSIFICATION

Liza Wong
Jeanne Pierre Originals Inc.
1410 Broadway
New York, NY 10018

RE: Country of origin of bib skirts; Section 102.21(c)(4)

Dear Ms. Wong:

This is in response to your inquiry of October 17, 1996, requesting a country of origin ruling for girls' bib skirts pursuant to Section 102.21, Customs Regulations. Samples were submitted to New York Customs.

FACTS:

The articles at issue, girls' 100 cotton denim bib skirts, are referred to as Styles 8000 and 8001. Both garments feature two front skirt panels, two back panels with suspenders, a front bib pocket, two back patch pockets, and belt loops. Style 8000 contains criss-cross back panels and two side insert pockets. Style 8001 contains squared-off back panels, two side slit pockets, and a full frontal opening with a five button means of closure .

The manufacturing process for Style 8000 is as follows:

Country B

1. All of the component pieces are cut.
2. The pocket is attached to front bib panel. 3. Pockets are attached to each back panel and each front panel.
4. The bib panel edges and front panel edges are overlocked/stitched.
5. Side vent facing is sewn to each back panel. 6. Each back panel suspender edge is overlocked/stitched. 7. The belt is sewn.

Country A

1. The bib panel and the two front panels are attached to form a complete front panel.
2. The two back panels are joined together to form a complete back panel.
3. The belt loops are sewn to the front and back panels. 4. The side seams are sewn thereby joining the complete front and back panels.

The manufacturing process for Style 8001 is as follows:

Country B

1. All of the component pieces are cut
2. Pockets are attached to each back and front panel. 3. The bib panel edges and front panel edges are overlocked/stitched.
4. Each back panel suspender edge is overlocked/stitched. 5. The belt is sewn.

Country A

1. The front placket is formed by folding a front panel over and hemming.
2. Facing is attached to the front panels. 3. The two back panels are joined together to from the complete back panel.
4. The suspenders are attached to the back panel. 5. The belt loops are attached to the front and back panels. 6. The side seams are sewn thereby joining the complete front and back panels.

Although not stated in your submission, Customs is assuming that the Countries "A" and "B" are used herein to denote, respectively, two different foreign countries, territories, or insular possessions. Such countries will not include Israel or a signatory of the NAFTA.

ISSUE:

What is the country of origin of the subject bib skirts?

LAW AND ANALYSIS:

Pursuant to the Uruguay Round Agreements Act, new rules of origin will be effective on textile products entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. These rules were published in the Federal Register, 60 Fed. Reg. 46188 (September 5, 1995). Section 102.21, Customs Regulations (19 CFR Section 102.21), sets forth the general rules to determine country of origin. Thus, the country of origin of a textile product will be determined by a hierarchy of rules set forth in paragraphs (c)(1) through (c)(5) of Section 102.21.

Section 102.21(c)(1) sets forth the general rule for determining the country of origin of a textile or apparel product when the good is wholly obtained or produced in a single country, territory, or insular possession. As the subject bib skirts are not wholly obtained or produced in a single country, territory, or insular possession, Section 102.21(c)(1) is not applicable.

Section 102.21(c)(2) provides for instances where the country of origin of a textile or apparel product cannot be determined under Section 102.21(c)(1).

Section 102.21(c)(2) provides, in pertinent part:

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.

Section 102.21(e) provides, in pertinent part:

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 bib skirts are classifiable under Heading 6204, HTSUSA, of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). As the subject bib skirts are assembled in both Countries A and B, they do not meet the terms of the applicable tariff shift rule and thus, Section 102.21(c)(2) is inapplicable.

Section 102.21(c)(3) applies when the country or origin of a textile or apparel product cannot be determined pursuant to paragraph (c)(1) or (c)(2) and where the merchandise consists of either a good that was knit to shape in a single country, territory, or insular possession, or (with an exception for goods of certain specifically enumerated headings) was wholly assembled in a single country, territory, or insular possession. As the subject goods are neither knit to shape nor wholly assembled in a single country, territory, or insular possession, Section 102.21(c)(3) is not applicable.

Section 102.21(c)(4) is the first multi-country rule and provides the following:

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 Style 8000, the cutting of all component pieces is completed in Country B, in addition to the pockets being attached to the front bib panel, the front panels, and the back panels. Also, the bib panel edges, the front panel edges, and back panel suspender edges are overlocked/stitched, the side vent facing is sewn to each back panel, and the belt is sewn in Country B. In Country A, the bib panel and the two front panels are attached to form a complete front panel, the two back panels are joined together to form a complete back panel, the belt loops are sewn to the front and back panels, and the side seams are sewn thereby, joining the complete front and back panels. In accordance with Section 102.21(c)(4), in the case of Style 8000, the most important assembly process occurs in Country A.

In the case of Style 8001, the cutting of all component pieces is completed in Country B, in addition to the pockets being attached to the front and back panels, the bib panel edges, front panel edges, and back panel suspender edges are overlocked/stitched, and the belt is sewn in Country B. In Country A, the front placket is formed by folding a front panel over and hemming, facing is attached to the front panels, the two back panels are joined together to form the complete back panel, the suspenders are attached to the back panel, the belt loops are attached to the front and back panels, and the side seams are sewn, thereby joining the complete front and back panels. In accordance with Section 102.21(c)(4), in the case of Style 8001, the most important assembly process occurs in Country A.

HOLDING:

The country of origin of Styles 8000 and 8001 is Country A.

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.

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
Tariff Classification Appeals
Division

Previous Ruling Next Ruling