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NY J88989




October 8, 2003

CLA2-RR:NC:TA:N3:358 J88989

CATEGORY: CLASSIFICATION

TARIFF NO. 6102.20.0020, 6104.62.2028, 6104.52.0020

Mr. Arthur Bodek
Mr. Matthew Leader
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue 33rd Floor
New York, NY 10167-3397

RE: Country of origin for girls’ jacket, pants and skort; 19 CFR 102.21(c)(4)

Dear Mr. Bodek and Mr. Leader:

This is in reply to your letter dated October 3, 2003 on behalf of your client H.I.S. International, requesting a country of origin determination for a girl’s jacket, pants and skort that will be imported into the United States.

FACTS:

Style SB144400P is a jacket. It features a hood with hemmed fabric trim, two patch pockets with side openings, a full front zipper opening, rib knit striped sleeve cuffs and a rib knit striped waistband. The item has embroidery and appliquework on one pocket and separate embroidery in the chest area.

Style SB144205L is a pair of pants. It features pull-on styling; a rib knit striped waistband, scoop patch pockets, and hemmed fabric at the leg openings. The item has embroidery and appliquework on one pocket and a nonfunctional drawstring tie at the front waist.

Style SB144206P/ SB144206L is a skort. It features pull-on styling, a rib knit striped waistband, scoop patch pockets, hemmed fabric at the bottom and a nonfunctional drawstring closure at the front waist.

The garments are made of french terry knit fabric and are sized for girls 4 to 6X. The samples will be returned to your office upon completion of the ruling.

The articles will be manufactured in China and Honduras. The goods are made as outward processing arrangements with piece goods and cutting done in China and sewing done in China and Honduras. Samples of the completed garment and cut pieces were submitted with the request.

According to your submission, the manufacturing operations are as follows:

Jacket

Operations in China:

Cutting of fabric into components
Pockets are sewn to right and left front panels Waistband is attached to part of each front panel Hood is sewn and attached to front panels Zipper is attached to front panels
Embroidery is added

Operations in Honduras

Back panel is attached to front panels by sewing side seams and shoulder seams Waistband is sewn to the remainder of the front panels and to the back panel Sleeve tubes are closed
Cuffs are attached to sleeves
Sleeves are attached to body
Finishing operations are performed (e.g., labeling).

Pants

Operations in China

Cutting of fabric into components
Pockets are sewn to front leg panels
Embroidery is added

Operation in Honduras

Front and back leg panels are joined (inseam and outseam are sewn and the front rise is formed) Waistband is attached
Eyelets and drawstring attached
The garment is hemmed
Finishing operations are performed (e.g., labeling).

Skort

Operations in China

Cutting of fabric into components
Pockets are attached to front skirt panel Embroidery is added

Operations in Honduras

Front and back leg panels are joined (inseam and outseam are sewn and the front rise is formed) Front and back skirt panels are joined (the side seams of skirt are sewn) Leg panels are attached to skirt panels
Waistband is attached
Eyelets and drawstring attached
The garment is hemmed
Finishing operations are performed (e.g., labeling)

ISSUE:

What is the country of origin of the subject merchandise?

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 hooded jacket is the country where the unassembled components are wholly assembled. Accordingly, as the jackets are 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 girls’ hooded jacket, pants and skort, under the proposed production plans, occur in China and Honduras.

For the jacket, the assembly in Honduras, where, among other activities, the back panel is attached to the front panels by sewing the side seams and shoulder seams, the waistband is sewn to the remainder of the front panels and to the back panel, the sleeve tubes are closed, the cuffs are attached to the sleeves and the sleeves are attached to the main body, constitute the most important assembly processes. Accordingly, for the proposed production plan, the country of origin of the jacket style SB144400P is Honduras.

For the pants, the assembly in Honduras, where, among other activities, the waistband is attached, the front and back leg panels are joined, the inseams and outseams are sewn and the front rise is formed, constitute the most important assembly processes. Accordingly, for the proposed production plan, the country of origin of the pants style SB144205L is Honduras.

For the skort, the assembly in Honduras, where, among other activities, the waistband is attached, the front and back leg panels are joined, the inseams and outseams are sewn, the front rise is formed, the front and back skirt panels are joined and the leg panels are attached to the skirt panels, constitute the most important assembly processes. Accordingly, for the proposed production plan, the country of origin of the skort style SB144206P/ SB144206L is Honduras.

HOLDING:

The country of origin of the jacket style SB144400P, the pants style SB144205L and the skort style SB144206P/ SB144206L is Honduras. Based upon international textile trade agreements products of Honduras 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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