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NY C86014





April 30, 1998

CLA-2-RR:NC:WA:357 C86014

CATEGORY: CLASSIFICATION

Ms. Louisa Lam
Tak Lei Si
Av. Venceslau De Morais 11,
13 Andar B Edif. Ind. Kin Ip
Macau

RE: Classification and country of origin determination for men's and boys' outerwear jackets; 19 CFR 102.21(c)(4)

Dear Ms. Lam:

This is in reply to your letter dated March 20, 1998, requesting a classification and country of origin determination for men's and boys' insulated jackets which will be imported into the United States.

FACTS:

The subject merchandise consists of two insulated jackets with a shell and lining of woven nylon fabric, and a nonwoven batting.

The manufacturing operations for the jackets, style #U00920, in men's, and style #U00921 in boys', are as follows:

TAIWAN

-nylon woven fabric is formed for shell and lining

CHINA

-polyester polyfil is formed

CHINA (PART 1)

-Shell, lining, and fill are cut into components

1. Sewn cut pieces of shell fabric on back panel 2. Sewn cut pieces of shell fabric on sleeves 3. (A) Sewn cut pieces of shell fabric on front panel (B) Embroidered at front panel
(C) Pockets sewn on front panels of shell 4. Hood is sewn
5. Elastic cuff and bottom are sewn
6. Lining and polyfil for back panel are quilted 7. Lining and polyfil for sleeves are quilted 8. Pocket sewn on lining for front panel
8. (A) Main label and hanger loop sewn on lining of back panel

MACAU (PART 1)

9. Front and back panels joined and sewn with top stitching at shoulder seam for shell fabric
10. Sleeves are joined and sewn to the body with top stitches for shell fabric
11. Side seam sewn for shell fabric for front and back panels 12. Hood sewn to body
13. Country of origin/content label sewn on back panel of lining

CHINA (PART 2)

14. (A) Front and back panels joined at shoulder seam for lining and polyfil
(B) Sleeves are joined for lining and polyfil (C) Side seam joined for lining and polyfil 15. Shell, polyfil and lining joined
16. Zipper is sewn on center front
17. Elastic cuffs are sewn on sleeves
18. Elastic bottom sewn to body
19. Drawcord put on hood

MACAU (PART 2)

20. Final Inspection
21. Packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the men's and boys' jackets will be 6201.93.3511 and 6201.93.3521, respectively, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other men's and boys' anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 28.8 percent ad valorem.

These garments fall within textile category designation 634. 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

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

Accordingly, as the subject merchandise undergoes assembly operations in both China and Macau, it does not qualify as "wholly assembled" in a single country. As such, Section 102.21(c)(2) is inapplicable.

Section 102.21(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 neither knit, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable.

Section 102.21 (c)(4) states, "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, the multiple operations performed in China constitute the most important assembly processes. Accordingly, the country of origin of the jackets is China.

HOLDING:

The country of origin of the jackets is China. Based upon international textile trade agreements products of China are subject to quota 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 W. Raftery at 212-466-5851.

Sincerely,

Robert B. Swierupski
Director,

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