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NY L88202




October 27, 2005

CLA-2-RR:NC:WA:358 L88202

CATEGORY: COUNTRY OF ORIGIN

Ms. Melissa Fox
Barthco Trade Consultants
51010 South Broad Street
Philadelphia, PA 19112-1404

RE: Country of origin determination for a girl’s knit skirt; 19 C.F.R. §102.21(c)(4).

Dear Ms. Fox:

This is in reply to your letters dated September 28 and October 24, 2005, on behalf of your client Tellas Ltd, Inc. Your request concerns a country of origin determination for a skirt. As you requested, the submitted skirt, as well as the partially assembled garment, will be returned to you.

FACTS:

The skirt, Sample Reference No. 6, will be constructed from 100 percent cotton knit fabric. The hemmed skirt has an elasticized waistband, three separate, pieced, front horizontal panels and three separate, pieced, rear horizontal panels. The front and rear panels are sewn together at the side seams. Sewn into the waistband interior is a shorts-like garment composed of two front panels and two rear panels that are sewn together at the side seams. The exterior skirt shell fabric obscures the underlying shorts-like fabric. For ruling purposes, it is assumed the skirt is sized for girls 7 to 16.

The country of origin of the fabric is China.

The manufacturing operations for the skirt, according to your letter, are as follows:

Step 1 (to be done in China)
Join the cut and sew on front panel. The three pieces that make up the front panel are sewn together in this step. Join the cut and sew on back panel. The pieces that make up the back panel are sewn together. Inner short preparation with front and back rise join. This step sews the inner short of the skirt and the front and back rise together. Inner short preparation with in seam and out seam. The inseam and out seam are sewn together.

Step 2 ( to be done in Macau)
Side seam joining. The front panel of the garment and the back panel of the garment are sewn together in this step. Attach waistband elastic with inner short and skirt

Step 3 ( to be done in China)
Skirt hemming
Inner short with hemming
Close and top stitching on elastic waistband. This step involves wrapping together the elastic on the waistband with the inner short. Main and size label setting. The main labels and the size labels are attached to the garment in this final step.

ISSUE:

What is the country of origin of the subject merchandise?

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 6101–6117
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. If the good is not knit to shape and does not consist of two or more component parts, a change to heading 6101 through 6117 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5806, 5809 through 5811, 5903, 5906 through 5907, and 6001 through 6002, and subheading 6307.90, and provided that the change is the result of a fabric-making process. If the good is knit to shape, a change to heading 6101 through 6117 from any heading outside that group, provided that the knit-to-shape components are knit in a single country, territory, or insular possession.

The subject garment will be classified within the above noted range, in heading 6104. The garment consists of two or more components. As the garment is not wholly assembled in a single country, the terms of the tariff shift are not met.

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".

For the submitted garment the most important assembly operations occur where the side seams are sewn, joining the front panels and the back panels, and where the inner short is attached to the outer skirt. Accordingly, the country of origin of the skirt is Macau, the country in which these operations occur.

HOLDING:

The country of origin of the skirt, Sample Reference No. 6, is Macau.

Cotton skirts fall within textile category designation 342. 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.

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 C.F.R. §177.9(b)(1). This sections 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 C.F.R. §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 C.F.R. §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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