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NY E86661




October 6, 1999

CLA-2-62:RR:NC:TA:360 E86661

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206. 40.3030; 6217.90.9010

Paul Leitner
Continental Agency, Inc.
535 Brea Canyon Rd.
Walnut, CA 91789

RE: The tariff classification of unfinished blouses and blouse parts from Taiwan

Dear Mr. Leitner:

In your letter dated August 25, 1999, you requested a classification ruling on behalf of Finefield Group Inc.

The submitted sample, no style designation provided, consists of cut garment components made from 100% rayon woven fabric. The finished product is a women’s short sleeved blouse. The fabric is formed in Taiwan, sent to Mexico where it is cut into component parts and imported into the United States for assembly into a finished blouse.

You raise two questions:
a) what is the classification of the components if all the parts necessary to assemble a blouse are imported into the United States; and b) what is the classification of the components if they are imported in insufficient numbers to constitute an unfinished blouse.

When the components that represent all the components of the completed or finished blouse are imported into the United States, we look to GRI 2(a) for guidance:

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 falling 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 unfinished product at the time of importation. If either prong is satisfied, the terms of the note are satisfied.

With respect to the first prong, merchandise can be deemed to have the essential character of a blouse only if some significant assembly operations have taken place joining some of the components of the blouse together. In Mexico the fabric is cut into blouse components; the assembly operation takes place in the United States. At the time of importation, as there are no assembly operations performed on the different components, an essential character determination as “blouses” is not warranted.

In addressing the second prong, that is, that a sufficient number or type of elements be present at the time of importation, the Explanatory Notes to the Commodity Description and Coding System (EN) to GRI 2(a) state, in pertinent part:

(VII)For the purposes of this Rule, “articles presented unassembled or disassembled” means articles the components of which are to be assembled either by means of fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only assembly operations are involved.

No account is to be taken in that regard of the complexity of the assembly method. However, the components shall not be subjected to any further working operation for completion into the finished state.

In addressing the second prong, a determination that the unassembled components at the time of importation have the essential character of the complete products can be substantiated only if a sufficient number or types 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, there are sufficient parts to construct the finished blouses, the merchandise has the essential character of blouses. Accordingly, the merchandise consists of an unfinished blouse classifiable in heading 6206, HTS.

When the components are imported in insufficient numbers to constitute an unfinished or incomplete garment, the components are classified as garment parts in heading 6217, HTS.

The applicable subheading for the components constituting an unfinished or incomplete blouse will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven blouses of man-made fibers. The duty rate will be 27.8 percent ad valorem.

The applicable subheading for the components parts will be 6217.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of garments, of blouses and shirts, of man-made fibers. The duty rate will be 15 percent ad valorem.

The unfinished blouse and the component parts fall within textile category designation 641. Based upon international textile trade agreements products of Taiwan are subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 Patricia Schiazzano at 212-637-7080.

Sincerely,

Robert B. Swierupski
Director,

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