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NY I88545

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November 22, 2002

CLA2-RR:NC:TA:N3:358 I88545

CATEGORY: CLASSIFICATION

TARIFF NO. 6102.20.0020

Mr. Bernard Seah
Country General Manager
Ghim Li Group of Companies
No. 41 Changi South Avenue
2 Singapore 486153

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

Dear Mr. Seah:

This is in reply to your letter dated November 14, 2002, requesting a classification and country of origin determination for a girl’s hooded terry jacket, which will be imported into the United States. The style number is 85862.

FACTS:

The subject-hooded garment has long sleeves, applique work at the chest, two scoop pockets, a full front zipper opening, rib knit sleeve cuffs and a rib knit waistband. Capped fabric completes the hood and pocket openings. The item is made of knitted terry toweling fabric that is 80 % cotton and 20 % polyester. For ruling purposes it is assumed the garment is sized for girls’ 2 to 16.

The article will be manufactured in unnamed countries A, B and C. Five prospective production plans are contemplated.

Production Plan One

Country A

Pattern making and marking
Piece goods are cut into component shapes Machine applique onto the left front panel

Country B

Attach two front pockets with piping along the edge onto the front panels Join front and back panels on the shoulder seams Making of hood with piping along the edge Attach the hood to the main body
Insert main and care label on the back of neck Sew twill tape on the back neckline

Country A

Join both left and right sleeves to the main body Sewing of the left and right side seams
Attach the bottom of interfacing to the rib waistband Attach rib waistband to the main body
Making of zipper
Sew interfacing to the front neckline and front opening Attach rib cuffs to the sleeve openings
Final inspection
Packing for export

Production Plan Two

Country A

Pattern making and marking
Piece goods are cut into component shapes Machine applique onto the left front panel

Country B

Attach two front pockets with piping along the edge onto the front panels Join front and back panels on the shoulder seams Making of hood with piping along the edge Attach the hood to the main body
Insert main and care label on the back of neck Sew twill tape on the back neckline

Country C

Join both left and right sleeves to the main body Sewing of the left and right side seams
Attach the bottom of interfacing to the rib waistband Attach rib waistband to the main body
Making of zipper
Sew interfacing to the front neckline and front opening Attach rib cuffs to the sleeve openings
Final inspection
- Packing for export

Production Plan Three

Country A

Pattern making and marking
Piece goods are cut into component shapes Machine applique onto the left front panel Attach two front pockets with piping along the edge onto the front panels Join front and back panels on the shoulder seams Making of hood with piping along the edge Attach the hood to the main body
Insert main and care label on the back of neck Sew twill tape on the back neckline

Country B

Join both left and right sleeves to the main body Sewing of the left and right side seams
Attach the bottom of interfacing to the rib waistband Attach rib waistband to the main body
Making of zipper
Sew interfacing to the front neckline and front opening Attach rib cuffs to the sleeve openings
Final inspection
- Packing for export

Production Plan Four

Country A

Pattern making and marking
Piece goods are cut into component shapes Machine applique onto the left front panel

Country B

Attach two front pockets with piping along the edge onto the front panels Join front and back panels on the shoulder seams Join both left and right sleeves to the main body Sewing of the left and right side seams
Attach the bottom of interfacing to the rib waistband Attach rib waistband to the main body
Attach rib cuffs to the sleeve openings

Country C

Making of hood with piping along the edge Attach the hood to the main body
Insert main and care label on the back of neck Sew twill tape on the back neckline
Making of zipper
Sew interfacing to the front neckline and front opening Packing

Country B

Final inspection
Preparation for export

Production Plan Five

Country A

Pattern making and marking
Piece goods are cut into component shapes Machine applique onto the left front panel Attach two front pockets with piping along the edge onto the front panels Join front and back panels on the shoulder seams Join both left and right sleeves to the main body Sewing of the left and right side seams
Attach the bottom of interfacing to the rib waistband Attach rib waistband to the main body
Attach rib cuffs to the sleeve openings

Country B

Making of hood with piping along the edge Attach the hood to the main body
Insert main and care label on the back of neck Sew twill tape on the back neckline
Making of zipper
Sew interfacing to the front neckline and front opening Packing

Country A

Final inspection
Preparation for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girl’s hooded terry jacket, style number is 85862, will be 6102.20.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ windbreakers and similar articles, knitted or crocheted, of cotton, girls’. The rate of duty will be 16.1 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

6101-6117 (1) If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 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 girls’ 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, under the proposed production plans, occurs in countries A, B and C.

For Production Plan One, it is the opinion of this office, that the assembly in country A, where, among other activities, the sewing of the left and right sleeves to the main body, the sewing of the left and right side seams, the sewing of the zipper, the attachment of the rib waistband to the main body and the attachment of the rib cuffs to the sleeve openings occur, constitute the most important assembly processes. Accordingly, for Production Plan One, the country of origin of style 85862 is country A.

For Production Plan Two, it is the opinion of this office, that the assembly in country C, where, among other activities, the sewing of the left and right sleeves to the main body, the sewing of the left and right side seams, the sewing of the zipper, the attachment of the rib waistband to the main body and the attachment of the rib cuffs to the sleeve openings occur, constitute the most important assembly processes. Accordingly, for Production Plan Two, the country of origin of style 85862 is country C.

For Production Plan Three, it is the opinion of this office, that the assembly in country B, where, among other activities, the sewing of the left and right sleeves to the main body, the sewing of the left and right side seams, the sewing of the zipper, the attachment of the rib waistband to the main body and the attachment of the rib cuffs to the sleeve openings occur, constitute the most important assembly processes. Accordingly, for Production Plan Three, the country of origin of style 85862 is country B.

For Production Plan Four, it is the opinion of this office, that the assembly in country B, where, among other activities, the sewing of the front and back panels on the shoulder seams, the sewing of the left and right sleeves to the main body, the sewing of the left and right side seams, the attachment of the rib waistband to the main body and the attachment of the rib cuffs to the sleeve openings occur, constitute the most important assembly processes. Accordingly, for Production Plan Four, the country of origin of style 85862 is country B.

For Production Plan Five, it is the opinion of this office, that the assembly in country A, where, among other activities, the sewing of the front and back panels on the shoulder seams, the sewing of the left and right sleeves to the main body, the sewing of the left and right side seams, the attachment of the rib waistband to the main body and the attachment of the rib cuffs to the sleeve openings occur, constitute the most important assembly processes. Accordingly, for Production Plan Five, the country of origin of style 85862 is country A.

HOLDING:

The country of origin of the girl’s jacket, style 85862, for Production Plan One is country A. The country of origin of the girl’s jacket for Production Plan Two is country C. The country of origin of the girl’s jacket for Production Plan Three is country B. The country of origin of the girl’s jacket for Production Plan Four is country B. The country of origin of the girl’s jacket for Production Plan Five is country A. Based upon international textile trade agreements products of country A, country B and country C may be 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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See also:

• Tariff No.: 6102.20.00 - Women's or girls' overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, knitted or crocheted, of cotton
• Tariff No.: 6209.20.50 - Babies' garments & clothing acc. nesoi, of cotton, incl. sunsuits & sim app, sets & parts of sets, & diapers, not knitted or crocheted