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HQ 960839




January 13, 1998
CLA-2 RR:TC:TE 960839 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6207.91.1000; 6208.91.10000

Saip Ereren
Terry Town
355-A W. Crowther Avenue
Placentia, CA 92870-6323

RE: Classification and country of origin determination for men's and women's bathrobes;
GRI 2; 19 CFR Section 102.21(c)(4); most important manufacturing operation

Dear Mr. Ereren:

This is in reply to your letter dated June 8, 1997, and subsequent submission of July 17, 1997, requesting a classification and country of origin determination for certain component pieces for men's and women's bathrobes which will be imported into the United States. Samples of the component pieces before assembly, and the completed garments after assembly, were submitted to this office for examination.

FACTS:

The submitted merchandise, in its imported condition, consists of cut pieces of men's and women's bathrobes which are bundled together, placed in a plastic bag and labeled with a bar code identifying the style number, lot number, and number of pieces in the bundle. All the bundled components per style number, per size, and per dye lot are then packaged inside larger polybags for shipment to the United States. Because of the shading which is specific to each style, components from different dye lots cannot be mixed. Each shipment contains sufficient parts to construct a finished robe.

Once assembled, the garments are identified as follows:

Style 501- a women's hooded robe
Style 101- a men's kimono styled robe

Both garments are made of 100 percent cotton woven terry fabric and feature full front openings secured by self-fabric belts and patch pockets below the waist.

The manufacturing operations for the merchandise at issue are as follows:

Turkey fabric is woven

Mexico fabric is cut into component parts and bundled into plastic bags

United States components are assembled into the completed robes

ISSUE:

1. What is the proper tariff classification for the subject merchandise?

2. What is the country of origin of the submitted merchandise?

3. What is the proper marking for the completed robes?

LAW AND ANALYSIS:

Classification

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

General Rule of Interpretation 2(a) states:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

GRI 2(a) establishes a two pronged rule for classification purposes. Thus, prior to making a classification determination for this particular garment, the following is required as per GRI 2(a): 1) the incomplete or unfinished garment must have the essential character of the completed or finished garment based on some assembly operation that has been done to the garment; or 2) a
sufficient number or type of elements should be present to constitute a substantially complete but unassembled product at the time of importation. If either prong is satisfied, the terms of the note are satisfied.

With respect to the first prong, the subject merchandise can be deemed to have the essential character of robes only if some significant assembly operations have taken place joining some of the components of the robes together. At the time of importation as there are no assembly operations performed on the different components, an essential character determination as "robes" is not warranted.

In addressing the second prong, a determination that the unassembled products at the time of importation have the essential character of the complete products can be substantiated only if a sufficient number or type of elements are present at the time of importation. The submitted merchandise fits squarely within the terms of the second prong. That is, at the time of importation, as the bundles will include sufficient parts to construct the finished robes, the merchandise has the essential character of robes.

Heading 6207, HTSUS, provides for men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles. Heading 6208, HTSUS, provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressings gowns and similar articles.
Accordingly, style 101, the men's kimono styled bathrobe, is properly classified in heading 6207, HTSUS, and style 501, the women's hooded robe, is properly classified in heading 6208, HTSUS.

Country of Origin

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 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 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.

As no assembly operations have taken place at the time of importation, the terms of the tariff shift are not applicable.

Paragraph (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 not knit to shape and no assembly operations occur prior to importation, paragraph (c)(3) is inapplicable.

Paragraph (c)(4) states that, "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, as no assembly operations have taken place at the time of importation, we find that the most important manufacturing process occurs at the time of the fabric making. Accordingly, the country of origin of the subject merchandise in its imported condition, is the country where the fabric making occurs, that is, Turkey.

However, once the merchandise is assembled in the United States, the country of origin of the completed robes is the single country in which the assembly occurs, that is, the United States.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Part 134 of the Customs Regulations implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

Therefore, in the case of the garment components that are imported from Mexico, only the outermost container must be marked as a product of Turkey (i.e., "Made in Turkey"). As the robe components become a product of the U.S. (after assembly operations completed in the U.S.), the finished robes are not subject to the marking requirements. However, if goods are determined to be articles of U.S. origin, as in the case of the completed robes, they are not subject to the country of origin marking requirements of 19 U.S.C. 1304. Whether articles may be marked as "Made in the USA" is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508 on the propriety of proposed markings indicating that articles are made in the U.S.

HOLDING:

Style 101, the men's kimono styled bathrobe, is properly classified in heading 6207.91.1000, HTSUSA, which provides for men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: bathrobes, dressing gowns and similar articles. The applicable rate of duty is 9.1 percent ad valorem and the quota category is 350.

Style 501, the women's hooded robe, is properly classified in heading 6208.91.1010, HTSUSA, which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressings gowns and similar articles: other: of cotton: bathrobes, dressing gowns and similar articles: women's. The applicable rate of duty is 8.1 percent ad valorem and the quota category is 350.

The country of origin of the subject merchandise, at the time of importation, is the country in which the fabric formation occurs, that is Turkey.

The country of origin of the completed robes is the United States.

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 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.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your 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 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
Commercial Rulings Division

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