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NY K84708





May 3, 2004

CLA2-RR:NC:N3:360 K84708

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 jackets and dresses; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

Dear Ms Cumins:

This is in reply to your letter dated April 1, 2004, on behalf of Wonderful International Group (HK) Ltd., requesting a classification and country of origin determination for women’s woven jackets and dresses which will be imported into the United States. The samples, along with the cut components, submitted with your request will be returned to you under separate cover.

FACTS:

The subject merchandise consists of a women’s jacket and dress, styles WDF-04323 and WDF-04324, whose outer shells are made from 100% polyester woven fabric. Each garment is lined with a taffeta lining.

Style WDF-04323 is a women’s jacket that extends below mid-thigh. The long sleeved jacket is constructed of multiple panels sewn together lengthwise. The jacket features a stand-up collar and a full frontal opening without any means of closure.

Style WDF-04324 is a women’s dress made of three panels with a center back zipper. The garment features spaghetti straps and a slightly rounded neckline and a straight bottom..

The manufacturing operations for style WDF-04323 are as follows:

CHINA
all fabric components cut (shell fabric, fusible and lining) jacket collar fused and sewn front panels fused and sewn front edges made all other panels are fused sleeves created and fused

VIETNAM
back panels of jacket sewn back, side and front panels joined at side and shoulder seams collar attached sleeves attached linings joined and sewn to jacket labels sewn inspection, ironing and packing

The manufacturing operations for style WDF-04324 are as follows:

CHINA
all fabric components cut (shell fabric and lining) for dress back panels are joined back zipper attached back darts sewn

VIETNAM
front panel lock stitched front darts sewn panels joined at side seams linings joined and sewn to dress straps are made and sewn to dress hem is sewn labels sewn inspection, ironing and packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for style WDF-04323 will be 6211.43.0078, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other garments, jackeys and jacket-type garments excluded from heading 6202 of man-made fibers. The rate of duty will be 16 percent ad valorem.

The applicable heading for style WDF-04324 will be 6204.43.4030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ dresses, of synthetic fibers: other. The rate of duty will be 16 percent ad valorem.

Style WDF-04323 falls within textile category designation 635 while style WDF-04324 falls within textile category designation 636. 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.

6210-6212 (1) If the good consists of two or more component parts, a change to an assembled good of heading 6210-6212 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 dress and jacket are classified in headings 6204 and 6211, HTS, respectively. Section 102.21(e) states that the good must be wholly assembled in a single country, territory or possession. Accordingly, as the garments consist of two or more component parts and 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 garments, the most important assembly operations for the jacket occurs where the shell panels are assembled: the back panels are sewn together and 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 dress, the most important assembly operations are the joining of the panels at the side seams; closing and attachment of the lining; creation and attachment of shoulder straps. For the jacket and dress the most important assembly operations take place in Vietnam. Accordingly, the country of origin for styles WDF-04323 and WDF-04324 is Vietnam.

HOLDING:

The country of origin of the jacket and dress 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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