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NY I88693




December 17, 2002

CLA2-RR:NC:TA:N3:358 I88693

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 jacket; 19 CFR 102.21(c)(4)

Dear Mr.Seah:

This is in reply to your letter dated December 3, 2002, requesting a classification and country of origin determination for a girl’s french terry, zip front jacket with stand-up collar which will be imported into the United States. The style number is NB 43012.

FACTS:

The subject garment has long sleeves, two side welt pockets, a full front zipper opening, a stand-up collar, side slits at the bottom sides and hemmed fabric at the open bottom and sleeve openings. The item is made of brushed French terry knit fabric that is 95 % cotton and 5 % spandex. For purposes of the ruling it is assumed the garment is sized for girls’ 2 to 16.

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

Production Plan One

Country A

Pattern making and marking
Piece goods are cut into component shapes

Country B

Pockets are made on both sides of the front panels Front panels are hemmed
Making of collar
Attach the collar to the front panels approximately 5 cm from the center neck towards the sides Making of zipper

Country C

Join raglan sleeves to front and back panels Attach the collar completely to the main body Insert main and care label on the back of neck Sleeves are hemmed
Back panel is hemmed
Create slits on both sides of the main body Join the side seams
Final inspection
Packing for export

Production Plan Two

Pattern making and marking
Piece goods are cut into component shapes Pockets are made on both sides of the front panels Front panels are hemmed
Making of collar
Attach the collar to the front panels approximately 5 cm from the center neck towards the sides Making of zipper

Country B

Join raglan sleeves to front and back panels Attach the collar completely to the main body Insert main and care label on the back of neck Sleeves are hemmed
Back panel is hemmed
Create slits on both sides of the main body Join the side seams
Final inspection
Packing for export

Production Plan Three

Country A

Pattern making and marking
- Piece goods are cut into component shapes

Country B

Pockets are made on both sides of the front panels Join raglan sleeves to front and back panels Making of collar
Sleeves are hemmed
Front and back panels are hemmed individually

Country C

Attach the collar to the main body
Insert main and care label on the back of neck Making of zipper
Create slits on both sides of the main body Join the side seams
Final inspection
Packing for export

Production Plan Four

Country A

- Pattern making and marking
- Piece goods are cut into component shapes Pockets are made on both sides of the front panels Join raglan sleeves to front and back panels Making of collar
Sleeves are hemmed
Front and back panels are hemmed individually

Country B

Attach the collar to the main body
Insert main and care label on the back of neck Making of zipper
Create slits on both side s of the main body Join the side seams
Final inspection
Packing for export

Production Plan Five

Country A

- Pattern making and marking
Piece goods are cut into component shapes

Country B

Pockets are made on both sides of the front panels Join raglan sleeves to front and back panels Making of collar
Sleeves are hemmed
Front and back panels are hemmed individually Create slits on both sides of the main body

Country C

Attach the collar to the main body
Insert main and care label on the back of neck Making of zipper
Sleeves are hemmed
Join the side seams
Final inspection
Packing for export

Production Plan Six

- Pattern making and marking
Piece goods are cut into component shapes Pockets are made on both sides of the front panels Join raglan sleeves to front and back panels Making of collar
Front and back panels are hemmed individually Create slits on both sides of the main body

Country B

Attach the collar to the main body
Insert main and care label on the back of neck Making of zipper
Sleeves are hemmed
Join the side seams
Final inspection
Packing for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girl’s jacket, style number NB 43012, 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 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, 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 C, where, among other activities, the sewing of the raglan sleeves to the front and back panels, the sewing of the side seams to join the front and back panels, the sewing of the collar completely to the main body, the creation of slits on both sides of the main body and the hemming of the sleeves and back panel occur, constitute the most important assembly processes. Accordingly, for Production Plan One, the country of origin of style NB 43012 is country C.

For Production Plan Two, it is the opinion of this office, that the assembly in country B, where, among other activities, the sewing of the raglan sleeves to the front and back panels, the sewing of the side seams to join the front and back panels, the sewing of the collar completely to the main body, the creation of slits on both sides of the main body and the hemming of the sleeves and back panel occur, constitute the most important assembly processes. Accordingly, for Production Plan Two, the country of origin of style NB 43012 is country B.

For Production Plan Three, it is the opinion of this office, that the assembly in country C, where, among other activities, the making of the zipper, the sewing of the side seams to join the front and back panels, the sewing of the collar to the main body and the creation of slits on both sides of the main body occur, constitute the most important assembly processes. Accordingly, for Production Plan Three, the country of origin of style NB 43012 is country C.

For Production Plan Four, it is the opinion of this office, that the assembly in country B, where, among other activities, the making of the zipper, the sewing of the side seams to join the front and back panels, the sewing of the collar to the main body and the creation of slits on both sides of the main body occur, constitute the most important assembly processes. Accordingly, for Production Plan Four, the country of origin of style NB 43012 is country B.

For Production Plan Five, it is the opinion of this office, that the assembly in country C, where, among other activities, the making of the zipper, the sewing of the side seams to join the front and back panels, the sewing of the collar to the main body and the hemming of the sleeves occur, constitute the most important assembly processes. Accordingly, for Production Plan Five, the country of origin of style NB 43012 is country C.

For Production Plan Six, it is the opinion of this office, that the assembly in country B, where, among other activities, the making of the zipper, the sewing of the side seams to join the front and back panels, the sewing of the collar to the main body and the hemming of the sleeves occur, constitute the most important assembly processes. Accordingly, for Production Plan Six, the country of origin of style NB 43012 is country B.

HOLDING:

The country of origin of the girl’s jacket, style NB 43012 for Production Plan One is country C. The country of origin of the girl’s jacket for Production Plan Two is country B. The country of origin of the girl’s jacket for Production Plan Three is country C. 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 C. The country of origin of the girl’s jacket for Production Plan Six is country B. Based upon international textile trade agreements products of country B 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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