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NY K85193





April 29, 2004

CLA2-RR:NC:WA:355 K85193

CATEGORY: CLASSIFICATION

Ms. Diane L. Weinberg
Meeks & Sheppard
330 Madison Avenue, 39th floor
New York, NY 10017

RE: Classification and country of origin determination for men’s suits; 19 CFR 102.21(c)(4)

Dear Ms. Weinberg:

This is in reply to your letter dated April 16, 2004, requesting a classification and country of origin determination for men’s suits, which will be imported into the United States. The request was made on behalf of Wooyang Corporation.

FACTS:

The subject merchandise consists of men’s woven wool suits. The jacket is comprised of six panels sewn lengthwise and features a notched lapel, a three button left over right front opening, two front pockets with flaps, a chest pocket , two interior pockets and a full lining made of woven polyester. The matching fabric pants feature pleated front panels, partial leg linings, side seam pockets, back welt pockets with button closures, a zippered front fly with both interior and exterior buttons at the waistband and hemmed leg openings.

The sample suit that was submitted is marked as being made of 90% new wool and 10% cashmere fiber. For purposes of this ruling, we will assume that is the fiber content of the garments that are intended to be imported. We will also assume that the average fiber diameter of the wool is greater than 18.5 microns.

The manufacturing operations for the suit are as follows:

The woven wool fabric and polyester lining fabric will be formed and sourced in either China, Korea or Taiwan. The shell fabric and lining fabric will be cut in either China or Vietnam. The jacket and pants will be partially assembled in either of these countries as well. The partially assembled garments will then be shipped to Korea where they will be finished into completed garments. The garments will be prepared, packed and shipped to the United States from Korea. The garments will be packed in units comprised of one six panel jacket and one pant of matching fabric; and will be imported and sold as a suit.

One manufacturing scenario has been presented for the jacket; three scenarios have been presented for the manufacture of the pants.

SUIT JACKET:

China or Vietnam:

Shell fabric and lining cut into panels
Numbering
Front panel fused
Collar and undercollar are made and joined together Inseam and outseam of sleeve lining are joined Inseam and outseam of sleeve shell are joined Sleeve buttons are attached
Sleeve button is joined to sleeve lining
Center back (shell) is joined (left and right back panels) Center back of lining is joined (left and right panels) Joined back is joined to the lining
Inside besom pockets made and pockets are made with pocketing Front lining is joined to the facing of the front panel Front side panel jointed to the front panel Main label, size label and care label are attached Inside pockets are tacked at both ends
Front dart sewing
Welt pocket is made and sewn
Front pockets with pocketing are made and besom pockets are made Front flap pockets are made and sewn into the besom pockets Chest piece is attached
1/3 of the top shoulder seams are sewn
Front edge of front panel joined to the facing Shoulder pads are attached
Collar is attached
The bottom of the undercollar is stitched

Korea:

Remaining 2/3 of the shoulder seams (shell) joined to the back panel of shoulder seams, and shoulder seams of lining attached Side seams joined to the back panel
The joined side seams are opened and ironed The bottom of the coat is folded and ironed The lining of side seams is joined to the lining of the back panel Sleeves are attached to the armhole of the body Armhole seams are opened and ironed
Armholes basted
The lining of armholes basted to the body of the armhole Sleeve heads are attached
Edges of shoulder pads are cut and trimmed Lining of tops of sleeves joined to the shell sleeves The middle across collar stitched with AMF machine The country of origin label is sewn on the inside center back The positions for front buttons are marked Buttonholes are made and tacked at both ends Buttonhole on the lapel is made and tacked at both ends Final inspection of sewing
Garment is pressed
Buttons are attached to the front and to the inside pocket The jacket is matched to the pant
The garments are bagged and sorted by model and color

SUIT PANTS - Scenario I

China or Vietnam:

Shell fabric and lining cut into panels
Overlock all the edges of back panel except the top Overlock all the edges of front panels
Side pockets made with pocketing and joined to the front panels Zippered front fly made and joined only to left panel Waistband and curtain made
Belt loops made
Dart sewing
Back pocket made with pocketing
Besom pockets made on the right and the left Back pockets joined
Hook and eye attached
Bartacking at both ends of back besom pockets Making buttonhole on the extension
Outseams joined and side pockets finished Left and right inseams joined

Korea:

17. Front rise joined
18. Waistband joined to the front panels
19. Top of back seam joined
20. Joining back seam by chainstitch
21. Waistband joined to back panels
22. Back seam opened and ironed
23. Main label is attached
24. Contents label is attached
25. Inside curtain blindstitched
26. Inside curtain tacked
27. Hem of bottom is blindstitched (finished bottom) 28. Loose threads inside and outside are taken off 29. Final inspection of sewing
30. Garment is pressed
31. Buttons are attached
32. Final inspection
33. Garment is sorted and packed

SUIT PANTS - Scenario II

China or Vietnam:

Shell fabric and lining cut into panels
Overlock all the edges of back panel except the top Overlock all the edges of front panel and together with knee lining (if there is knee lining Side pocket made with pocketing and joined to the body Zippered front fly made and joined only to left front panel Waistband and curtain made and joined together Belt loops made
Dart sewing
Back pocket made with pocketing
Besom pockets made on the right and the left Back pockets joined
Hook and eye attached
Bartacking at both ends of back besom pockets Making buttonhole on the extension
Outseams joined and side pockets finished

Korea:

Waistband joined to the body of the pant
Left and right inseams joined
Zippered fly attached to right front panel creating front rise Top of back seam joined
Joining back seam by chainstitch
Back seam opened and ironed
Main label is attached
Contents label is attached
Inside fly sewn and joined to right panel completing front rise Inside curtain blindstitched
Inside curtain tacked
Hem of bottom is blindstitched (bottoms is finished) Loose threads inside and outside are taken off Final inspection of sewing
Garment is pressed
Buttons are attached
Final inspection
Garment is tagged
Garment is sorted and packed

SUIT PANTS - Scenario III

China or Vietnam:

Shell fabric and lining cut into panels
Overlock all the edges of back panel except the top Overlock all the edges of front panels
Side pockets made with pocketing and joined to the front panels Zippered front fly made and joined to the left front panel and to a component piece of the right front panel; the front seam is not sewn shut; the front rise is not completely formed Waistband and curtain are made
Belt loops are made
Darts sewn
Back pocket made with pocketing
Besom pockets made on the right and on the left Back pockets joined
Hook and eye attached
Bartacking at both ends of back besom pockets Making buttonhole on the extension

Korea:

Waistband joined to the front panels
Outseams joined and side pockets finished Left and right inseams joined; completing the front rise - assuming front seam finished in this process Top of back seam joined
Joining back seam by chainstitch
Waistband joined to back panels
Back seam opened and ironed
Main label is attached
Contents label is attached
Inside curtain is blindstitched
Inside curtain is tacked
Hem of bottom is blindstitched (finished bottom) Loose threads inside and outside are taken off Final inspection of sewing
Garment is pressed
Buttons are attached
Final inspection
Garment is tagged
Garment is sorted and packed

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the suit will be 6203.11.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suits: Of wool or fine animal hair: Other, Other. The rate of duty will be 17.5% ad valorem.

The suit falls within textile category designation 443. 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.

Section 102.21(e) states that the good must be assembled in a single country, territory or insular possession. Accordingly, as neither the jacket nor the pants meet this criteria, 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 jacket, completing the shoulder seams; joining the side panels to the back panels; attaching the lining; attaching the sleeves; and attaching the shoulder pads constitute the most important assembly processes. Accordingly, the country of origin of the jacket is Korea.

In the case of the pants of Scenario I, joining the front rise; joining the back rise; and attaching the waistband constitute the most important assembly processes. Accordingly, the country of origin of the pants is Korea.

In the case of the pants of Scenario II, joining the inseams; attaching the waistband; attaching the zippered fly to the right front panel and sewing the inside fly joining that to the right panel thus creating the front rise; and joining the back seams creating the back rise constitutes the most important assembly processes. Accordingly, the country of origin of the pants is Korea.

In the case of the pants of Scenario III, attaching the waistband to the pant; joining the inseams; joining the outseams; joining the back seams thus creating the back rise; and joining the front left and right inseams thus finishing the front rise, constitute the most important assembly processes. Accordingly, the country of origin of the pants is Korea.

HOLDING:

The country of origin of the suit, both jacket and pants, 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 Camille R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

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