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 > 2000 NY Rulings > NY F87965 - NY F88011 > NY F87974

Previous Ruling Next Ruling
NY F87974





July 7, 2000

CLA261:RR:NC:TA:361 E87974

CATEGORY: COUNTRY OF ORIGIN

Mr. Anthony A. Tonucci
Grunfeld, Desiderio, Lebowitz & Silverman LLP Counselors at Law
245 Park Avenue
33rd Floor
New York, NY 10167-3397

RE: Country of Origin determination for two woven skirts and a pair of woven trousers for women; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Tonucci:

This is in reply to your original letter, dated June 5, 2000, in which you requested a classification ruling with a country of origin determination for two skirts and a pair of trousers on behalf of Mast Lanka (PVT) Ltd.. The garments and parts will be returned, as you requested.

FACTS:

Style SO2081 is a pair of trousers for women constructed from 100% polyester woven fabric. The trousers have a fully elasticized waistband with a drawstring; side seam pockets; and hemmed leg openings.

Style SO3064SR is a skirt constructed from 100% rayon woven fabric. The ankle length skirt has a partially elasticized waistband; a full front opening with button closure; and a hemmed bottom.

Style TO3066SR is a skirt constructed from 100% rayon woven fabric. The ankle length skirt has a partially elasticized waistband; side seam pockets and a hemmed bottom.

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

Hong Kong, Korea, Taiwan and/or Sri Lanka

Source fabric

Sri Lanka

Cut fabric into garment parts

Republic of the Maldives

Assemble all parts into completed garments

Sri Lanka

Inspect, wash, press and package completed garments

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the skirts will be 6104.59.3010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’sskirts: of artificial fibers. The rate of duty will be 16.4 percent ad valorem.

The applicable subheading for the trousers will be 6104.63.3510, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’strousers: of synthetic fibers. The rate of duty will be 29.3 percent ad valorem.

The skirts fall within textile category designation 642; the trousers fall within textile category designation 648

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 women’s skirts and trousers in headings 6204. The subject merchandise consists of two or more components. As the skirts and trousers are wholly assembled in a single country, the terms of the tariff shift are met. Consequently, the country of origin is the Maldives, the country in which the skirts and trousers are wholly assembled.

HOLDING:

The country of origin for the submitted skirts and trousers is the Maldives.

Based upon international textile trade agreements, skirts and trousers from the Maldives are subject to 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,

Previous Ruling Next Ruling