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NY K80544





December 2, 2003

CLA2-RR:NC:N3:360 K80544

CATEGORY: CLASSIFICATION

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue
New York, NY 10106

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

Dear Mr. Zelman:

This is in reply to your letter dated November 4, 2003, requesting a classification and country of origin determination, on behalf of Tahari, Ltd., for women’s woven suit-type jackets, shirts and sleeveless blouses which will be imported into the United States.

FACTS:

The subject merchandise consists of three women’s garments, a suit-type jacket, a sleeveless blouse and a shirt, no style designations provided, which will be manufactured from woven fabric in either chief weight cotton or chief weight man-made fibers. The jacket is a suit-type jacket constructed from more than four panels sewn together lengthwise, long hemmed sleeves, a collar and lapels, two front pockets with flaps, an inserted chest pocket, shoulder pads and a double-breasted front buttoned opening. The blouse is sleeveless and tailored and features a full frontal opening with six button closures, a band collar, pockets below the waist and a curved, hemmed bottom. The long sleeved shirt is tailored and features buttoned cuffs, a full front opening secured by five buttons, a shirt collar, a back yoke and a curved, hemmed bottom.

The manufacturing operations for the suit-type jacket are as follows:

CHINA
fabric cut into components darts formed on front panels front panels and side gore are joined chest welt pocket and facing joined to front panels panels sewn to front panels to make pocket flaps besom pocket and facing joined to front panels front facing joined to front panels center back panels joined together right and left top sleeve panels joined to right and left under sleeves panels joined to form collar front, back and sleeve body lining panels joined together buttonholes made

KOREA
front panels joined to back at shoulder seam front panels joined to back panels at side seams side gore joined to back sleeves joined to body sleeve head set in between outer shell and lining at shoulder seam shoulder pad attached to interior of shell collar joined to body lining sewn to shell labels attached buttons sewn in place pressing and packing

The manufacturing operations for the sleeveless blouse are as follows:

CHINA
fabric cut into panels front panels joined to front side panels pocketing joined to front panels front facing joined to front panels center back panels are joined center back panels joined to back side panels collar formed button and buttonhole placement marked in chalk

KOREA
front panels joined to back panels at shoulder front panels joined to back panels collar attached to body bias piping attached along armhole, pocket and bottom hem edge buttons sewn in place and buttonholes formed pressing and packing

The manufacturing operations for the shirt are as follows:

CHINA
fabric cut into panels center of front edge of front panels folded for making placket front placket edges stitched front panels joined to front side panels center back panels joined center back panels joined to back side panels sleeve slit formed by joining panels back yoke joined to back panels cuffs made cuffs joined to sleeves collar formed collar joined to collar stand button and buttonhole placement marked in chalk seam edges of each panel merrow-stitched

KOREA
front panels joined to back panels at shoulders front side joined to back side at side seams sleeves and collar attached to body edges hemmed buttons sewn in place and buttonholes formed pressing and packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the suit-type jacket, when in chief weight of cotton will be 6204.32.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ suit-type jackets of cotton. The rate of duty will be 9.5 % ad valorem. When in chief weight of synthetic fibers, the applicable subheading will be 6204.33.5010, HTSUSA; if in chief weight of artificial fibers, the applicable subheading will be 6204.39.3010, HTSUSA. The rate of duty will be 27.5% ad valorem.

The applicable subheading for the sleeveless blouse, when in chief weight of cotton will be 6211.42.0056, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s blouses excluded from heading 6206. The rate of duty will be 8.3 % ad valorem. If in chief weight of man-made fibers, the applicable subheading will be 6211.43.0060, HTSUSA. The rate of duty will be 16.1% ad valorem.

The applicable subheading for the shirt, when in chief weight cotton will be 6206.30.3040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ shirts, of cotton. The rate of duty will be 15.5% ad valorem. When in chief weight of man-made fibers, the applicable subheading for the shirt will be 6206.40.3030, HTSUSA. The rate of duty will be 27.1% ad valorem.

The shirt and sleeveless blouse, when in chief weight of cotton, fall within textile category designation 341; when in chief weight of man-made fibers, the textile category designation is 641. The suit-type jacket, when in chief weight of cotton, falls within textile category designation 335; when in chief weight of man-made fibers, the textile category designation is 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 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 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.

6210-6212 (1) If the good consists of two or more components, a change to an assembled good of heading 6210 through 6212 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 garments are classified in heading 6204, heading 6206 or heading 6211 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Section 102.21(b)(6), which provides the definition for wholly assembled states:

The term "wholly assembled" when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as "wholly assembled" in a single country, territory, or insular possession.

Since the garments at issue consist of two or more components and are not wholly assembled in a single country, the terms of the tariff shift are not met, Section 102.21(c)(2) is not applicable.

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 jacket, the joining of the front and back panels of the shell at the shoulders, the sewing of the side seams, attachment of the sleeves, joining of the lining to the shell and the attachment of the collar constitute the most important assembly processes. In the case of the sleeveless blouse, the joining of the front and back panels at the shoulders and side seams and the attachment of the collar constitute the most important assembly processes. In the case of the shirt, the joining of the front panels to the back panel at the shoulders, attaching the sleeves to the body, attaching the collar to the body, and the sewing of the side seams constitute the most important assembly processes. Accordingly, as the most important assemble operations for the three garments occur in Korea, the country of origin of the three garments is Korea.

HOLDING:

The country of origin of all three garments is Korea. Based upon international textile trade agreements products of Korea 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 Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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