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March 16, 1999

CLA-2-62:RR:NC:3:353 D86451

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0081

Ms. Rebecca Tabert
Ginnups
2357 Thackeray Drive
Oakland, CA 94611

RE: The tariff classification and country of origin marking of unfinished aprons.

Dear Ms. Tabert:

In your letter dated December 28, 1998 you requested a classification ruling. In addition, you asked if the aprons could be marked “Made in the USA” and whether fabric made other than in the USA would require a different ruling.

The submitted samples are made from 100% woven cotton fabric that has been cut into the shape of a bib apron. Exhibit A is cut into the shape of an apron measuring approximately 13 inches at the top, 29 inches at the bottom and 36 inches in length. Upon importation it will contain embroidery and applique work. This apron has raw edges. Exhibit B is cut into the shape of an apron measuring approximately 12 inches at the top, 26 inches at the bottom and 36 inches in length. Upon importation it will contain embroidery and applique work. This apron has a finished rolled hem.

You state that American made fabric will be washed, ironed and cut to shape in the United States. The cut aprons will be sent to Panama where Kuna Indians will perform embroidery and applique work. All the embroidery work helps secure the appliques to the apron. The fabric used to make the appliques is of unknown origin. Upon return to the United States Exhibit A will be finished with a rolled hem around the edges, application of waist and neck straps and the sewing of pockets, if applicable. Upon return to the United States Exhibit B will be finished with by application of waist and neck straps and the sewing of pockets, if applicable.

General Rule of Interpretation 2.(a) states in part “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.” The imported articles have the essential character of an apron.

Chapter 62 Note 8 states in part, “Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.”

The applicable subheading for the Exhibit A and Exhibit B aprons will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski?suits and swimwear; other garments: Other garments, women's or girls': Of cotton...Other.” The duty rate will be 8.4% ad valorem.

The exhibit A and Exhibit B aprons fall within textile category designation 359. 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.

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

6210–6212 (2) If the good does not consist of two or more component parts, a change to heading 6210 through 6212 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5801 through 5806, 5809 through 5811, 5903, 5906 through 5907, 6001 through 6002, and 6217, and subheading 6307.90, and provided that the change is the result of a fabric?making process.

Section 102.21(e) states that there must be a change to heading 6210 through 6212. Accordingly, as the apron without embroidery and appliques is already classifiable under heading 6211 and the item does not undergo a tariff shift, 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.

Embroidery and appliques will not affect the status of a good as “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 formation of the fabric constitutes the most important manufacturing process for these articles. Accordingly, the items are a product of the United States.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that unless excepted, every article of foreign origin imported in the U.S. 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 U.S. the English name of the country of origin of the article.

As indicated above, the general rules set forth in 19 C.F.R. §102.21(c)(1) ? (5), which implement section 334 of the Uruguay Round Agreements Act will be used to determine the country of origin of the finished aprons for country of origin marking purposes. The country of origin is the country where the most important process, the formation of the fabric took place. Accordingly, the items are a product of the United States.

However, 19 C.F.R. §12.130(c)(1) is applicable, which provides: Chapter 98, Subchapter II, Note 2, Harmonized Tariff Schedule of the United States, provides that any product of the U.S. which is returned after having been advanced in value or improved in condition abroad, or assembled abroad, shall be a foreign article for the purposes of the Tariff Act of 1930, as amended. In order to have a single definition of the term “product of” and, therefore, a single country of origin for a textile or textile product, notwithstanding paragraph (b), merchandise which falls within the purview of Chapter 98, Subchapter II, Note 2, Harmonized Tariff Schedule of the United States, may not, upon its return to the U.S., be considered a product of the U.S.

According to T.D. 90?17, published in the Federal Register on March 1, 1990 (55 FR 7303), the principles of country of origin for textiles and textile products contained in 19 C.F.R. §12.130 are applicable to such merchandise for all purposes, including duty and marking. Therefore, 19 C.F.R. §12.130(c) must be applied to determine the country of origin marking requirements for the imported aprons.

Pursuant to 102.21(c)(4) and 19 CFR 12.130(c)(1), the country of origin for the aprons for marking purposes is Panama. Since the aprons have appliques attached in an assembly operation, pursuant to 19 CFR 134.43(e), the aprons may be marked “Made in Panama” or “Assembled in Panama.”

The country of origin of the Exhibit A and Exhibit B aprons is Panama. Based upon international textile trade agreements products of Panama are subject to the requirement of a visa.

Fabric made somewhere other than the USA could affect the determination regarding country of origin marking. A separate ruling is recommended for any new circumstances.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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 or 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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