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 > 1998 NY Rulings > NY D81239 - NY D81285 > NY D81239

Previous Ruling Next Ruling
NY D81239





August 25, 1998

CLA-2-RR:NC:3:353 D81239

CATEGORY: CLASSIFICATION

Mr. Brian Wavra
La Crosse Rainfair
3600 South Memorial Dr.
Racine, Wisconsin 53403

RE: Classification and country of origin determination for a rain jacket and pants; 19 CFR 102.21(c)(1) and (c)(2)

Dear Mr.Wavra:

This is in reply to your letter dated August 6, 1998, requesting a classification and country of origin determination for a rainsuit and jacket which will be imported into the United States.

FACTS:

The subject merchandise, style 98001 consists of a jacket and pants composed of knitted nylon fabric, coated with polyurethane which completely obscures the underlying fabric. The jacket features a pocket at the back with a zipper. When the pocket is inverted the jacket can be inserted into the pocket and carried. The garment has long sleeves with elastic at the wrists, a full front opening with a zippered closure, and a snap storm flap which closes left over right. It also features an attached hood with a drawcord, two snap flap pockets at the front below the waist and a drawcord at the bottom. The pants have elastic and snap closures at the ankle, elastic a the back of the waist and a snap on each side of the waist. At the right back of the pants is a snap flap pocket.

The samples will be returned to you as requested.

The manufacturing operations for the jacket and pants are as follows: The fabric is produced in Taiwan or Korea. The cutting and assembly will be performed in Taiwan, the Philippines or China.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the jacket will be 6113.00.1005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Men's or boys'." The rate of duty will be 6.1% ad valorem.

The applicable subheading for the pants will be 6113.00.1012, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for" Garments, made up of knitted or ...heading 5903,3506, or 5907: Having an outer surface impregnated, coated,...which completely obscures the underlying fabric, Other." The rate of duty will be 6.1% ad valorem.

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.

Scenario 1- The fabric is produced in Taiwan and is cut and assembled in Taiwan.

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 jacket and pants were wholly obtained or produced in a single country, that is Taiwan, country of origin is conferred in Taiwan.

Scenario 2- The fabric is produced in Korea and the cutting and assembly will be performed in Taiwan.

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

6101-6117 (1) If the good is not knit to shape and consists of two or more components parts, a change to an assembled good of heading 6101 trough 6117 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 the components are assembled in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, country of origin is conferred in Taiwan.

Scenario 3- The fabric will be produced in Taiwan or Korea and the cutting and assembly will be performed in the Philippines or China.

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:"

HTSUS Tariff shift and/or other requirements

6101-6117 (1) If the good is not knit to shape and consists of two or more components parts, a change to an assembled good of heading 6101 trough 6117 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 the components are assembled in a single country, that is, the Philippines or China, as per the terms of the tariff shift requirement, country of origin is conferred in the Philippines or China.

HOLDING:

The country of origin for the jacket and pants, for Scenarios 1 and 2 is Taiwan, and for Scenario 3 is the Philippines or China.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: