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NY C86202





April 13, 1998

CLA-2-RR:NC:TA:N3:358 C86202

CATEGORY: CLASSIFICATION

TARIFF NO.:6201.93.3521

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 a boys' nylon polyfill jacket; 19 CFR 102.21(c)(4)

Dear Ms. Lam:

This is in reply to your letter dated March 30, 1998, requesting a classification and country of origin determination for styles U00459 and U00473, which will be imported into the United States.

FACTS:

The subject merchandise consists of a boy's polfill outerwear jacket. The jacket feature a nylon woven outershell, a polyester polyfill interior and a polyester knit lining. Style U00459 is sized for boys 4 to 7. Style U00473 is sized for toddler boys 2 to 4.

The manufacturing operations for the jacket, according to your submission, are as follows:

TAIWAN

-shell: 100% nylon woven fabric formed
-lining: 100% nylon woven fabric formed
-lining: 100% polyester knit fabric is formed

CHINA

-100% polyester polyfill is formed

CHINA (Part 1)

-shell: 100% nylon woven fabric
-lining for body & sleeves: 100% nylon woven fabric -lining for inside collar: 100% polyester knit fabric -fill: 100% polyester polyfill
-are cut into component pieces.

1. sewn the cut pieces of shell fabric and tape on back panel 2. sewn the cut pieces of shell fabric on sleeves 3. (A)sewn the cut pieces of shell fabric and tape on front panel (B)embroidered at front panel
(C)pockets are sewn with velcro on shell fabric of front panel 4. elastic cuff & bottom are sewn
5. collar is sewn with shell + lining fabric 6. hood is quilted with polyfill, shell fabric and sewn with velcro and elastic 7. (A)quilted the lining fabric with polyfill on back panel (B)sewn the main label + hanger loop on back panel of lining fabric (C)sewn the "F" label on side seam of lining 8. (A)quilted the lining fabric with polyfill on sleeves 9. (A)quilted the lining fabric with polyfill on front panel (B)pocket is sewn with velcro on front panel of lining fabric

MACAO (Part 1)

10. front and back panel are jointed and sewn at the shoulder seam for shell fabric 11. sleeves are jointed and sewn to the body with top stitches for shell fabric 13. collar is sewn to the body
14. country of origin/composition label sewn on back panel of lining

CHINA (Part 2)

15. (A)front and back panels are jointed at the shoulder seam for lining and polyfill (B)sleeves are joined for lining and polyfill (C)side seam are joined for lining and polyfill 16. shell, polyfill and lining re joined
17. zipper is sewn on center front
18. elastic cuffs are sewn for sleeves
19. elastic bottom sewn to body
20. snap put on hood and collar

MACAU (Part 2)

21. final inspection
22. packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the boy's polyfill jacket, styles U00459 and U00473 will be 6201.93.3521, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for boys' anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, of, boys'. The rate of duty will be 28.8 per cent ad valorem.

Boys' nylon woven jackets 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":

HTSUSA 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. The aggregate sum of the various assembly operations performed in China, in terms of manufacturing complexity and quantity of procedures performed, outweigh the assembly operations occurring in Macau and are more important to the identity of the garment. Accordingly, the country of origin of the boy's nylon polyfill jacket is China.

HOLDING:

The country of origin of the boy's jacket, styles U00459 and U00473, 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 Bruce Kirschner at 212-466-5865.

Sincerely,

Robert B. Swierupski
Director,

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