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NY G82608




October 26, 2000

CLA2-RR:NC:TA:357 G82608

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 women’s raincoat; 19 CFR 102.21(c)(4)

Dear Mr. Travis:

This letter replaces our ruling F87425, dated June 2, 2000, in which “Country B” was indicated as Hong Kong. You now state that “Country B” may also include Thailand, Korea, Taiwan, or other countries, but not Israel.

This is in reply to your letter dated September 28, 2000, on behalf of Tristate Holdings Limited, requesting a classification and country of origin determination for a women’s raincoat which will be imported into the United States.

FACTS:

The subject merchandise consists of a raincoat with a woven polyester shell, a woven polyester lining and a zip-out liner with a woven 100% acrylic body and sleeves of 80% polyester/20% cotton fabric. The coat is approximately 48-inches in length and has a self-fabric tie belt, slant patch pockets at the waist, buttoned tabs on the sleeve ends and a four-button front closure with a hidden placket and a hook-and-eye throat latch.

Three scenarios are presented for the manufacturing operations for the raincoat. In each case the following operations will take place:

Korea:

The polyester fabric comprising the exterior surface and belt is woven. The acrylic fabric comprising the body of the liner is woven. The polyester/cotton fabric comprising the sleeves of the liner is woven.

Taiwan:

The polyester fabric comprising the lining of the coat is woven. The polyester fabric comprising the binding of the liner is made.

Hong Kong:

Trim items are sourced:
Nonwoven fusible interlining
Buttons
Sewing thread
Labels
Zipper
Metal hook and eye buckle

Scenario I Production Operations

Fabric for shell, lining and liner cut into component parts. Interlining fused for shell, lining and liner. Pockets sewn onto the front panels-shell. Sew inner facing to neck facing-shell.
Sew completed facing and zipper to front panels, connecting them at neck. Join back body panels at center seam and construct back vent. Sew sleeve front and back panels with sleeve tabs. Sew collar, turn and topstitch and add buckle. Sew self-fabric belt.
Sew self-fabric belt loops.
Sew front placket-shell.
Sew keyholes to placket-shell.
Attach front placket to front panels-shell. Sew patch-on pockets to liner front panels. Sew sleeve panels-liner and lining.
Join lining back panels together.

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.

The woven coat lining panels 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.

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 armhole. Side seams of sleeve panels are closed to form sleeves. Side seams joining front and back panels are closed. Binding sewn along edges.
Zipper sewn to liner.

The shell and lining are joined to form the coat.

The coats are shipped to China for finishing operations:

Buttons are sewn onto the garment.
Threads are trimmed.
Garments are pressed.
The liner is attached by zipping it along the facing. Hangtags are attached.
The coats are packaged and packed.

Scenario II Production Operations

The production operations in scenario II are the same as in scenario I except that the following operations will now be performed in “Country B,” rather than China:

Sew completed facing and zipper to front panels, connecting front panels at inside neck area. Join back body panels at center seam and construct back vent.

Scenario III Production Operations

The production operations in scenario III are the same as in scenario I except that the following operation will now be performed in “Country B” rather than China:

1. Sew completed facing and zipper to front panels, connecting front panels at inside neck area.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers: raincoats. The rate of duty will be 28.4 percent ad valorem.

This raincoat falls within textile category designation 635. 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 body panels at the shoulders and the side seams, the attachment of the sleeve panels to the body panels and the closing of the sleeves, the sewing of the collar to the body, and the similar operations performed on the lining and liner, and the sewing of the lining to the coat constitute the most important assembly processes. Accordingly, the country of origin of the raincoat is “Country B,”: Hong Kong, Thailand, Korea, Taiwan or another country other than Israel, in each of the three scenarios described.

HOLDING:

The country of origin of the raincoat is Hong Kong, Thailand, Korea, Taiwan or another country other than Israel. Based upon international textile trade agreements products of Hong Kong, Thailand, Korea and Taiwan 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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