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NY F87307




June 30, 2000

CLA261:RR:NC:TA:361 E87307

CATEGORY: COUNTRY OF ORIGIN

Mr. Donald S. Stein
Manatt, Phelps & Phillips, LLP
Attorneys at Law
1501 M Street N.S., Suite 700
Washington, DC. 20005 – 1702

RE: Country of Origin determination for a woven skirt; 19 CFR 102.21(c)(4); most important assembly or manufacturing process.

Dear Mr. Stein:

This is in reply to your original letter, dated April 14, 2000, with supplemental information provided in your letter of May 25, 2000. In your letters, you requested a classification ruling with a country of origin determination for a skirt, on behalf of Fashion Resource. The garment and parts will be returned, as you requested.

FACTS:

The submitted garment is a skirt constructed from 100% cotton woven fabric. The skirt has a waistband with belt loops; an adjustable back tab; a front zipper, with a button closure at the waist; side seam pockets; a coin pocket; and a hemmed bottom with a slit in the center back extending upward five inches.

You have described the manufacturing operations for the garments as follows:

Country A

Cut all garment parts
Attach zipper to one front panel
Sew front pockets
Join upper and lower pieces of front panels Join upper and lower pieces of back panels Sew tabs and darts to back panels
Fuse waistband
Sew main label to waistband

Country B

Hem back slit
Top stitch hem slit
Attach zipper to the other front panel
Attach two front panels – overlock and top stitch center seam Attach two back panels – overlock and top stitch center seam Sew care label at the back center seam
Overlock outseams
Set waistband

Country A

Hem bottom
Sew and fix belt loops
Bartack
Trim, finish, pack

ISSUE:

What are the classification and country of origin of the garment?

CLASSIFICATION:

The applicable subheading for the skirt will be 6104.52.2070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’sskirts: of cotton. The rate of duty will be 8.4 percent ad valorem.

The skirt falls within textile category designation 342.

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 foreign material 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) 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”:

6201–6208
(1) 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.

(2) If the good does not consist of two or more component parts, a change to heading 6201 through 6208 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, and 6217, and subheading 6307.90, and provided that the change is the result of a fabric-making process.

The subject merchandise is classified as woman’s skirt in headings 6204. The subject merchandise consists of two or more components. As the skirt is not wholly assembled in a single country, the terms of the tariff shift are not met.

Paragraph (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:” 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 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 to shape nor wholly assembled in a single country, paragraph (c)(3) is inapplicable.

Paragraph (c)(4) states that, “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 skirt, the most important assembly process occurs at the time where the zipper is attached to the other front panel; the two front panels are attached; the two back panels are attached; the outseams are attached; and the waistband is set. Consequently, the country of origin of the subject skirt is “Country B,” the country in which those operations are performed.

HOLDING:

The country of origin for the submitted skirt is “Country B.” Based upon international textile trade agreements, this garment may be subject to quota restraints or 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 C.F.R. 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 C.F.R. 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 C.F.R. 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 Angela De Gaetano at 2126377029.

Sincerely,

Robert B. Swierupski
Director,

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