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NY B86986




August 12, 1997

CLA-2-RR:NC:TA:359 B86986

CATEGORY: CLASSIFICATION

Ms. Patti Kniest
Customs Specialist
Edison Brothers Stores, Inc.
501 North Broadway
P.O. Box 66995
St. Louis, Missouri 63166

RE: Classification and country of origin determination for women's knit wearing apparel; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Kniest:

This is in reply to your letter dated June 30, 1997, requesting a classification and country of origin determination for a sample consisting of a woman's knit dress with an attached woven scarf. Your sample is being returned as requested.

FACTS:

The subject merchandise consists of a woman's knit, tank-style dress with an attached inner lining and attached woven scarf. The dress is sleeveless and has two shoulder straps. The woven scarf is permanently attached to the dress at the left shoulder straps. The dress has a U-shaped front and rear neckline. It also has a zippered rear closure. The dress extends from the wearer's shoulders to her mid-thighs and it is decorated with small metallic disks throughout its surface. The fiber content of the dress is 85% nylon, 15% metallic; its lining is 100% acetate, except for the ruffle on the bottom of the lining. The woven scarf and matching ruffle of the dress lining consist of 100% polyester fibers. The scarf and ruffle are matched as to fabric (a lightweight, gauze-like material) and are color coordinated with the dress.

In a telephone conversation with the appropriate National Import Specialist you confirmed that the scarf remains attached to the dress during shipment to the United States and through all the steps to the retail sale. You remarked that the scarf is intended for wear with the dress as a unified entity. For the purpose of tariff classification, the dress and scarf are considered a composite good. The dress provides the composite good with its essential character. Note the General Rules of Interpretation (GRI) to the Harmonized Tariff Schedule (HTS), Rule 3(b), as well as the Explanatory Notes to the GRI.

In your corrected submission of the original ruling request you stated that the outer fabric of the dress is composed of two yarns, each of which has one-ply. The first yarn consists completely of nylon fibers while the second, separate, yarn is the metallic yarn. For the purpose of tariff classification, the dress is considered in chief weight of man-made fibers.

The manufacturing operations for the dress and scarf composite good are as follows:

(a) the fabric of the outer surface of the dress is knit in Korea;
(b) the fabric of the scarf and the dress ruffle are woven in Korea;
(c) the fabric of the dress lining is woven in Japan; (d) all of the component parts are shipped to the Philippines where they are cut, finished and assembled into the final product.

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the dress and scarf as a composite good will be 6104.43.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's dresses, knitted, of synthetic fibers, other. The rate of duty will be 16.7% ad valorem.

The dress and scarf as a composite good fall within textile category designation 636. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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

6104.43.2010 If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country.

As the component parts are all assembled in a single country, that is, the Philippines, as per the terms of the tariff shift requirement, country of origin is conferred in the Philippines.

HOLDING:

The country of origin of the dress and scarf as a composite good is the Philippines. Based upon international textile trade agreements products of the Philippines are subject to quota restraints 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 sections 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 Mike Crowley at 212-466-5852.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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