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NY J88423




October 10, 2003

CLA2-RR:NC:N3:360 J88423

CATEGORY: CLASSIFICATION

Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

RE: Classification and country of origin determination for women’s woven suits; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

Dear Ms Cumins:

This is in reply to your letter dated September 9, 2003, on behalf of Wonderful International Group (HK) Ltd., requesting a classification and country of origin determination for women’s woven suits which will be imported into the United States. The samples submitted with your request will be returned to you, as requested.

FACTS:

The subject merchandise consists of four styles of women’s suits, styles WDF-03804, WDF-03803, WDF-03802 and WDF-03801, made of identical woven fabric produced from 100% polyester woven fabric. Both garments are tailored and fully lined with a 100% polyester woven fabric. Each suit is lined with a taffeta lining. These garments meet the requirements for a suit as set out in Note 3(a) to Chapter 62, HTSUS.

Style WDF-03804 is a women’s suit consisting of a fully lined jacket and matching skirt. The long sleeved jacket is constructed of six panels sewn together lengthwise, two front panels, two side panels and two back panels. The jacket has a collar, notched lapels, a full front opening secured by four buttons, a sewn-on belt at the waist, two breast pockets with flaps and button closures and a straight bottom. The skirt, made of identical fabric, is composed of four panels, a center back zipper closure and a back slit.

Style WDF-03803 is a women’s suit consisting of a fully lined jacket and matching skirt. The long sleeved jacket is constructed of six panels sewn together lengthwise, two front panels, two side panels and two back panels. The jacket has a collar, notched lapels, a full front opening secured by one button, and a straight bottom. The skirt, made of identical fabric, is composed of two panels, a center back zipper closure and a back slit

Style WDF-03802 is a women’s suit consisting of a fully lined jacket and matching trousers. The long sleeved jacket is constructed of six panels sewn together lengthwise, two front panels, two side panels and two back panels. The jacket has a collar, notched lapels, a full front opening secured by two buttons, two pockets at the waist with flaps and button closures and a straight bottom. The pants, made of identical fabric, feature two side seam pockets and a front fly secured by a zipper.

Style WDF-03801 is a women’s suit consisting of a fully lined jacket and matching trousers. The long sleeved jacket is constructed of six panels sewn together lengthwise, two front panels, two side panels and two back panels. The jacket has a collar, notched lapels, a full front opening secured by two buttons, two horizontal pockets at the waist and a straight bottom. The pants, made of identical fabric, feature two side seam pockets and a front fly secured by a zipper.

The manufacturing operations for style WDF-03804 are as follows:

CHINA
all fabric components cut (shell fabric, fusible and lining) for jacket and skirt jacket collar fused and sewn front panels fused and sewn pockets created and sewn to front panels front edges made all other panels fused sleeves created and fused belt is fused and sewn waistband for skirt is fused and sewn.

VIETNAM
back panels of jacket sewn back, side and front panels joined collar attached belt sewn to jacket sleeves attached linings joined and sewn to jacket labels sewn, button holes created, buttons sewn skirt panels are overlock-stitched skirt panels joined zipper sewn back slit sewn skirt lining joined and sewn to skirt waistband sewn to skirt loops and hook and eye added inspection, ironing and packing.

The manufacturing operations for style WDF-03803 are as follows:

CHINA
all fabric components cut (shell fabric, fusible and lining) for jacket and skirt jacket collar fused and sewn front panels fused and sewn sleeves created and fused waistband for skirt is fused and sewn.

VIETNAM
back panels of jacket joined back, side and front panels joined collar attached sleeves attached lining joined to jacket label sewn, button hole created, button sewn skirt panels are overlock stitched skirt panels joined zipper sewn back slit sewn skirt lining closed and attached waistband sewn to skirt finishing, attaching skirt loops and hook and eye inspection, ironing and packing.

The manufacturing operations for style WDF-03802 are as follows:

CHINA
all fabric components cut (shell fabrics, fusible for jacket and linings) collar fused and sewn front panels fused and sewn front edge of front panels made, pockets made and attached sleeves created and fused pant’s front fly fused and sewn zipper attached to fly and side pockets created waistband fused and sewn.

VIETNAM
back panels of jacket joined back, side and front panels joined collar attached sleeves attached lining joined to jacket labels sewn, button hole created, button sewn overlock stitching of back panels of pants pants panels sewn* front and back rises sewn and lining sewn to pants pockets and waistband attached hemming, button hole made, button and other closure sewn inspection, ironing and packing.

* assume this includes sewing side seams and inseams

The manufacturing operations for style WDF-03801 are as follows:

CHINA
all fabric components cut jacket collar fused and sewn front panels fused and sewn pockets made and sewn to front panels front edge of front panels made sleeves created and fused pant’s front fly fused and sewn zipper attached to fly side pockets fused front panels of pants are overlock stitched waistband is fused and sewn.

VIETNAM
back panels of jacket joined back, side and front panels joined collar attached sleeves attached lining joined to jacket labels sewn, button holes created, buttons sewn back panels of pants are overlock stitched; side seams joined inseam and crotch joined* pockets attached lining joined to front and back rises finishing, creating button hole, sewing button and other closure inspection, ironing and packing.

* assume this includes sewing the front and back rise

ISSUE:

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

CLASSIFICATION:

The applicable subheading for all four styles will be 6204.13.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s suits of synthetic fibers. The rate of duty will be 35.5 cents per kg plus 26.1 percent ad valorem.

All four styles of women’s suits fall within textile category designation 644. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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.

The subject suits are classified in heading 6204, HTS. Section 102.21(e) states that the good must be wholly assembled in a single country, territory or possession. Accordingly, as the garments are assembled in two countries, 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 submitted suits, the most important assembly operations for the jackets occur where the shell panels are assembled: the front, side and back panels are joined at the shoulders and side seams; the sleeves are attached; the collar is attached to the body; the lining panels are sewn and joined to the shell. For the skirt, the most important assembly operations are the joining of the panels; closing and attachment of the lining; sewing of zipper; and the attachment of the waistband. For the pants, the most important assembly operations are sewing the outer seams; joining the inseams, forming the front and back rises, and the attachment of the lining, pockets and waistband. For all the suit components, jackets, skirts and pants, the most important assembly operations take place in Vietnam. Accordingly, the country of origin for styles WDF-03804, WDF-03803, WDF-03802 and WDF-03801 S/62014 is Vietnam.

HOLDING:

The country of origin of all four women’s suits is Vietnam. Based upon international textile trade agreements products of Vietnam are not 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 Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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