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NY L81968




January 25, 2005

CLA2-RR:NC:TA:N3:358:L81968

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.42.3040

Ms. Nora McGrenehan
Good Lad Apparel
431 East Tioga Street 3rd Floor
Philadelphia, PA 19134

RE: Classification and country of origin determination for girl’s dress; 19 CFR 102.21(c)(4); tariff shift

Dear Ms. McGrenehan:

This is in reply to your letter dated January 14, 2005, requesting a classification and country of origin determination for a girl’s “three tiered” sundress, Style 18480XR1, which will be imported into the United States.

FACTS:

The subject merchandise is made of yarn dyed checker seersucker fabric that is 60 percent cotton, 40 percent polyester. The high- waisted dress has a back neck zipper opening and three horizontal bands of contrast color fabric that create a tiered visual effect. Embroidery and appliqué work depicting flowers are sewn to the skirt panel fronts where the skirt panels meet. An additional appliqué depicting a butterfly is sewn to the dress front at the empire waist. Style 18480XR1 is sized for toddlers 2T to 4T.

The dress will be manufactured in China and Vietnam. A sample of the completed garment and the cut components in their condition as exported from China are included in the submission.

According to your letter and a telephone conversation dated January 24, 2005, the manufacturing operations for the sundress are as follows:

The fabric will be cut in China and the individual skirt panels will be sewn together at the tiers only where needed to attach the appliqués and embroidered flowers to the fabric. The cut bundles will then be sent to Vietnam for further processing. The operations in Vietnam include, sewing the bodice, attaching the zipper, completing the skirt panels, attaching the skirt to the bodice, sewing the side seams, sewing the capping and rickrack at the armholes and neckline and sewing the butterfly appliqué at the waist.

The Chinese origin dress components consist of cut fabric panels, e.g., three skirt panels partially sewn where the embroidery and appliqué work are attached to the panel sections, one front bodice panel, two back bodice panels, one butterfly appliqué, fabric capping, rickrack and an unattached zipper assembly.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girl’s sundress, Style 18480XR1, will be 6204.42.3040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ dresses, of cotton, other, with two or more colors in the warp and/or filling, girls’. The rate of duty will be 8.4 % ad valorem.

Girls’ cotton dresses fall within textile category designation 336. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 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.

Since the subject merchandise is classified in heading 6204, HTSUSA, and consists of two or more components that are not wholly assembled in a single country, the terms of the tariff shift are not met. As such, 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 subject merchandise, the sewing of the bodice, the completion of the skirt panels, the joining of the bodice to the skirt, the sewing of the side seams and the attachment of the zipper, constitute the most important assembly processes. Accordingly, the country of origin of the dress is Vietnam.

HOLDING:

The country of origin of the girl’s dress, Style 18480XR1, is Vietnam.

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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