United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J80680 - NY J80724 > NY J80692

Previous Ruling Next Ruling
NY J80692





February 7, 2003

CLA2-RR:NC:TA:N3:358 J80692

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 velour jacket; 19 CFR 102.21(c)(4)

Dear Mr. Seah:

This is in reply to your letter dated January 27, 2003, requesting a classification and country of origin determination for a girl’s velour jacket, which will be imported into the United States. The style number is MKG 3039.

FACTS:

The subject baseball jacket style garment has two patch pockets with scoop openings, a full front zipper opening, rib knit sleeve cuffs, a rib knit collar and a rib knit waistband. The item is made of finely knit velour fabric that is 80 % cotton and 20 % polyester. The fabric is napped on the outside. For purposes of the ruling it is assumed that the garment will be imported in girls’ sizes 2 to 16.

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

Production Plan One

Country A

Pattern making and marking
Piece goods are cut into component shapes Applique/embroidery is machined onto the left front panel Two front pockets are attached to the front panles Join front and back panels on the shoulder seams Attach the rib collar to the main body
Insert main and care label on the back of neck Making of zipper

Country B

Sew piping onto the sleeves
Joining both left and right sleeves to the main body Join the front and back panels at the side seams Attach the rib cuffs to the sleeves
Attach the rib waistband to the body
Final inspection
Packing for export

Production Plan Two

Country A

Pattern making and marking
Piece goods are cut into component shapes Applique/embroidery is machined onto the left front panel Two front pockets are attached to the front panles Join front and back panels on the shoulder seams Attach the rib collar to the main body
Insert main and care label on the back of neck Making of zipper
Sew piping onto the sleeves

Country B

Joining both left and right sleeves to the main body Join the front and back panels at the side seams Attach the rib cuffs to the sleeves
Attach the rib waistband to the body
Final inspection
Packing for export

Production Plan Three

Country A

Pattern making and marking
Piece goods are cut into component shapes Applique/embroidery is machined onto the left front panel Two front pockets are attached to the front panles Join front and back panels on the shoulder seams Attach the rib collar to the main body
Insert main and care label on the back of neck

Country B

Making of zipper
Sew piping onto the sleeves
Joining both left and right sleeves to the main body Join the front and back panels at the side seams Attach the rib cuffs to the sleeves
Attach the rib waistband to the body
Final inspection
Packing for export

Production Plan Four

Country A

Pattern making and marking
Piece goods are cut into component shapes Applique/embroidery is machined onto the left front panel Two front pockets are attached to the front panles Join front and back panels on the shoulder seams Attach the rib collar to the main body
Insert main and care label on the back of neck

Country B

Making of zipper
Sew piping onto the sleeves
Joining both left and right sleeves to the main body Join the front and back panels at the side seams Attach the rib cuffs to the sleeves
Attach the rib waistband to the body
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 velour jacket, style number MKG 3039, 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 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 boy’s sweatshirt 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 and B.

For Production Plans One and Two, 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 rib collar to the main body and the making of the zipper occur, constitute the most important assembly processes. Accordingly, for Production Plans One and Two, the country of origin of style MKG 3039 is country A.

For Production Plans Three and 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 both the left and right sleeves to the main body and the sewing of the front and back panels at the side seams occur, constitute the most important assembly processes. Accordingly, for Production Plans Three and Four, the country of origin of style MKG 3039 is country B.

HOLDING:

The country of origin of the girl’s jacket, style MKG 3039, for Production Plans One and Two is country A. The country of origin of the girl’s jacket for Production Plans Three and Four is country B. Based upon international textile trade agreements products of country A and 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,

Previous Ruling Next Ruling

See also: