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NY H83888




August 10, 2001

CLA2-RR:NC:TA:357 H83888

CATEGORY: CLASSIFICATION

Mr. Brett Ian Harris
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Ave.
New York, NY 10167-3397

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

Dear Mr. Harris:

This is in reply to your letter dated July 26, 2001, on behalf of F.Y. Singapore Garments Pte Ltd., requesting a classification and country of origin determination for a women’s woven coat which will be imported into the United States.

FACTS:

The subject merchandise consists of a women’s woven coat labeled style 11920025. It is marked 80% wool/20% cashmere and is approximately 36-inches in length. It has a three-button, right-over-left closure with a hidden placket, slant pockets at the waist, a back vent and an acetate lining. The body is made up of two front, two side and two back panels.

The manufacturing operations for the coat are as follows:

Malaysia

Piece goods are cut into shaped components Left and right front body panels are formed by joining side pieces, attaching placket and facing pieces Front pockets are formed and attached to front panels Sleeve panels are formed
Buttonholes are sewn onto right front panel Join back body panels and form the back vent Lining is assembled

Singapore

Join right and left front panels to back panel Join right and left shoulder seam to back panel Attach collar and lapel to neck seam to form shell garment

Malaysia

Set sleeves to bodice at armhole
Attach lining to shell garment
Hem bottom and cuffs
Buttoning, finishing and packing operations

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the coat will be 6202.11.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats. The rate of duty will be 42.6 cents per kg plus 17.7 percent ad valorem.

This coat falls within textile category designation 435. 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

6201-6208 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 right and left front panels to the back panel and joining them at the shoulder seam and attaching the collar and lapel to the neck seam constitute the most important assembly processes. Accordingly, the country of origin of the coat is Singapore.

HOLDING:

The country of origin of the coat is Singapore. Based upon international textile trade agreements products of Singapore 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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