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NY J81946




March 25, 2003

CLA2-RR:NC:TA:357 J81946

CATEGORY: CLASSIFICATION

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

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

Dear Mr. Johnson:

This is in reply to your letter dated March 6, 2003, on behalf of Tristate Holdings Ltd., requesting a classification and country of origin determination for a women’s raincoat which will be imported into the United States.

FACTS:

The subject merchandise consists of style 19575M, a women’s hooded raincoat with a woven 100% polyester shell, a woven polyester lining and a zip-out liner with a 100% acrylic body and sleeves of 80% cotton/20% polyester fabric.

The countries in which the processes will take place may vary; however, according to your letter the processes will not be performed in Israel, a NAFTA country, or countries participating in AGOA, CBTPA or any other trade preference program.

The manufacturing operations for the coat are as follows:

China or Another Country (Country ‘A’):

Fabric for shell, lining and liner cut into component parts Interlining is fused to cut parts
Front darts are sewn with zipper pockets sewn onto the front panels – shell Attach rivets to underarm gusset panels – shell Sew gusset panels to front body panels – shell Sew center front zipper to body panels – shell Attach hidden snap to front top placket panel – shell Sew front top placket to right hand side body panel – shell Sew inner facing to neck facing – shell Sew completed facing and zipper to front panels Join lower back body panels at center seam and constructed back vent Join upper back body panel with lower back body panel Sew sleeve front and back panels with sleeve tabs Sew collar, turn and topstitch
Sew self-fabric hood with lining, completed with buttonholes and self-fabric drawstring and attached plastic toggles Sew completed liner panels with binding

Macau or Another Country (Country ‘B’):

The woven shell panels and components are assembled, including:

Front and back panels are joined at the shoulder Sleeve panels are sewn to front and back panels (at) the armhole Side seams of sleeve panels are closed to form sleeves Side seams joining front and back panels are closed Collar is sewn to front and back panels at neck seam

The shell and lining are joined to form the completed coat The detachable (liner) and coat are assembled by sewing the facing zipper to the liner Labels are sewn
Coats shipped to China for finishing operations

China or Another Country (Country ‘A’):

Buttons and buttonholes are sewn to collar Thread trimming
Ironing
Hangtags attached
Packing and packaging

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the raincoat 6202.13.4005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers, raincoats. The rate of duty will be 27.9 percent ad valorem.

This raincoat falls within textile category designation 635. 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 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 6201-6208 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 good must be completely assembled in a single country, territory or insular possession. Accordingly, as the subject merchandise does not meet this requirement, 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, 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 front and back panels at the shoulders, the sewing of the sleeve panels to the front and back panels at the armholes, the closing of the side seams of the sleeve panels, the sewing of the side seams joining the front and back panels and the sewing of the collar onto the front and back panels at the neck seam constitute the most important assembly processes. Accordingly, the country of origin of the raincoat is “Country ‘B.’”

HOLDING:

The country of origin of the raincoat is Macau. Based upon international textile trade agreements products of Macau 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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