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NY I84838




August 7, 2002

CLA2-RR:NC:TA:N3:358 I84838

CATEGORY: CLASSIFICATION

TARIFF NO. 6202.92.2031

Lun Pui Iun
Essence (Macao) Knitting & Garment Factory Ltd. Avenida Venceslau de Morais, No: 243 Edificio Fu Tai 10 Andar, A B C D, Macao

RE: Classification and country of origin for girl’s jacket; 19 CFR 102.21(c)(4)

Dear Lun Pui Iun:

This is in reply to your letter dated August 1, 2002, requesting a classification and country of origin determination for a girl’s knit and woven cotton jacket, which will be imported into the United States. The style number is 22831.

FACTS:

The subject jacket has a full front opening that is secured by a zipper closure, shirt pockets secured by metal buttons, a pieced corduroy front, a corduroy shirt collar, knit, set-in sleeves and a knit back. The garment front is made up of ten separate corduroy panels which are sewn together to form an entire front. At each side of the zipper opening, directly below the shoulders, are panels which cover the upper chest area, below these panels are three vertical sectional panels which extend to separate waistband panels. The garment will be imported in girls’ sizes small to extra large.

The article will be manufactured in China and Macao as follows:

China

Front, neck: 100% corduroy woven fabric is formed Back, Sleeves: 100% cotton knit fabric is formed

China (Part 1)
Front, Neck:100% corduroy woven fabric
Back, sleeves: 100% cotton knit fabric
1. Cutting of all component pieces
2. With one pocket sewn onto each panel
3. Front panels each with zipper

Macao (Part 2)

4. Front and back panels are joined and sewn at the shoulder seam. 5. Sleeves are joined and sewn to the body 6. Side seams are sewn for front and back panel 7. Collar assembled
8. Collar is sewn to the body
9. Button hole with button
10. Main label and care label is sewn on fabric of back panel 11. Inspection
12. Ironing
13. Final inspection
14. Packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girl’s jacket, style 22831, will be 6202.92.2031, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ windbreakers and similar articles, of cotton, other, corduroy, girls’. The rate of duty will be 9 percent ad valorem.

Girl’s cotton jackets fall within textile category designation 335. 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 (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.

Section 102.21(e) states that the country of origin for the girl’s jacket is the country where the unassembled components are wholly assembled. Accordingly, as the jacket is not assembled in a single country, Section 102.21(c)(2) is inapplicable.

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 to shape, 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 this case, the assembly of the garment occurs in China and Macao.

It is the opinion of this office, that the assembly in Macao, where, among other activities, the sewing of the front and back panels, the sewing of the sleeves to the main body, the sewing of the side seams, and the sewing of the collar occur, constitute the most important assembly processes. Accordingly, for the proposed production plan, the country of origin of style 22831 is Macao.

HOLDING:

The country of origin of the girl’s jacket, style 22831, for the proposed production plan is Macao. Based upon international textile trade agreements products of Macao are currently 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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