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NY F86318




May 8, 2000

CLA2-RR:NC:TA:357 F86318

CATEGORY: CLASSIFICATION

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: Classification and country of origin determination for a men’s coat; 19 CFR 102.21(c)(4)

Dear Mr. Travis:

This is in reply to your letter dated April 25, 2000, on behalf of Tristate Holdings Limited, requesting a classification and country of origin determination for a men’s coat which will be imported into the United States.

FACTS:

The subject merchandise consists of a men’s knee-length coat, style HF-772069, with an outershell made from a bonded fabric. The outer layer is a woven 100% polyester material with a polyurethane backing cemented to a 100% polyester knitted fabric. The coat has a four-button left-over-right front closure plus a buttoned throat latch; slant pockets at the waist; a pointed collar; and a back vent. There is also a button-out woven nylon liner featuring a quilted nonwoven polyester batting and patch pockets in the left and right chest areas.

The polyurethane bonding substance on the shell is not visible in cross-section. Therefore, the garment is not considered to be made up of a fabric of 5903, 5906 or 5907.

The manufacturing operations for the coat are as follows:

Korea:

Polyester woven fabric for the shell and inside patch pocket at liner is woven and coated with polyurethane, then bonded with knitted backing fabric. The 100% nylon fabric comprising the pocketing, binding and liner surface and lining is woven.

China:

Polyester nonwoven polyfil comprising the insulation of the liner is made.

Hong Kong:

Trim items are sourced:
Nonwoven fusible interlining
Buttons
Sewing thread
Labels

China:

Fabric is cut into component parts.
Interlining fused.
Pockets are sewn onto the front panels and binding added along seam allowance. Front placket sewn and facing attached to front panels. Join back body panels at center seam and construct back vent. Sew sleeve front and back panels to sleeves, add binding along seam allowance. Sew collar tab, turn and top stitch.
Sew collar tab to under-collar piece.
Sew collar panels, turn and top stitch.
Sew keyholes and button holders to facing. Quilting of polyfil to liner panels.
Sew patch-on pockets to liner front panels.

Thailand:

The woven shell panels and components are assembled, including: Front and back panels are joined at the shoulders. Sleeve panels are sewn to front and back panels at the armhole. Side seams of sleeve panels are closed to form sleeves. Side seams joining front and back panels are closed. Collar is sewn to front and back panels and joined to shell. All seam allowances are sewn with finding. Sleeve and body are hemmed.

Liner shell panels assembled, including:

Front and back panels are joined at the shoulders. Sleeve panels are sewn to front and back panels at the armhole. Side seams of sleeve panels are closed to form sleeves. Side seams joining front and back panels are closed.

Liner panels are assembled, including:

Front and back panels are joined at the shoulders. Sleeve panels are sewn to front and back panels at the armholes. Side seams of sleeve panels are closed to form sleeves. Side seams joining front and back panels are closed.

Liner shell and lining are joined and binding added along all seam allowances.

Buttons are sewn onto garment.

Threads are trimmed.

Garments are pressed.

The liner is attached to the coat by buttoning along the facing.

Hangtags are attached.

Coats are packaged and packed.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The rate of duty will be 28.4 percent ad valorem.

This coat falls within textile category designation 634. 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.

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

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.

As the subject merchandise is not wholly assembled in a single country, territory, or insular possession, the terms of the tariff shift are not met.

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 joining of the shell panels at the shoulder seams and the side seams, the joining of the sleeves to the body panels and the closing of the sleeves, the assembly of the liner panels at the shoulder seams and side seams and the joining of the inner and outer components of the liner and the liner’s insertion into the body of the coat constitute the most important assembly processes. Accordingly, the country of origin of the coat is Thailand.

HOLDING:

The country of origin of the coat is Thailand. Based upon international textile trade agreements products of Thailand 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 section 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 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,

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