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NY L88729




December 7, 2005

CLA-2-RR:NC:WA:361 L88729

CATEGORY: COUNTRY OF ORIGIN

Mr. William Ortiz
S.J. Stile Associates
181 South Franklin Ave.
Valley Stream, NY 11581

RE: Classification and Country of origin determination for two women’s woven skirts; 19 C.F.R. §102.21(c)(4).

Dear Mr. Ortiz:

This is in reply to your letter dated November 4, 2005, submitted on behalf of Jin Fong Macau Apparel Ltd. Your request concerns the classification and country of origin determination for two skirts. As you requested, the submitted skirts and partially assembled components will be returned to you under separate cover.

FACTS:

Styles 378467A and 378467B are women’s skirts constructed from 98 percent cotton, two percent spandex woven blue denim fabric. The skirts have a flat waistband with belt loops, a front zipper closure with a button in the waistband, three front and two rear pockets, and a fringed bottom formed by unraveling approximately ¼ inch of fabric. The skirts will be imported with a belt, however, absent information concerning the content, make-up, and construction of the belt, classification and origin information will only be provided for the skirts. The two garments differ only in that style 378467A is made from two front and two rear panels and style 378467B is made from two front and one rear panel.

The manufacturing operations for the skirts will be as follows:

STYLE 378467A

China
Cut fabric into components
Make waistband
Make belt loops and attach them at one side to the waistband Attach yoke to both back panels
Sew pockets to front and back panels
Attach zipper to front left panel

Macau
Join two front panels and complete zipper attachment Join two rear panels
Join front and back at side seams

China
Attach waistband to skirt
Attach belt loops to the skirt
Attach rivets, and bar tack
Top stitch, trim, quality control, wash and iron Insert belt through belt loops
Pack garment for shipment

STYLE 378467B

China
Cut fabric into components
Make waistband
Make belt loops and attach them at one side to the waistband Attach yoke to both back panels
Sew pockets to front and back panels
Attach zipper to front left panel

Macau
Join two front panels and complete zipper attachment Join front and back at side seams

China
Attach waistband to skirt
Attach belt loops to the skirt
Attach rivets, and bar tack
Top stitch, trim, quality control, wash and iron Insert belt through belt loops
Pack garment for shipment

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the skirts will be 6204.52.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Women’sskirts: Of cotton: blue denim. The general rate of duty is 8.2% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The skirts fall within textile category designation 342. 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs 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.

If the good does not consist of two or more component parts, a change to heading 6201 through 6208 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, 5602 through 5603, 5801 through 5806, 5809 through 5811, 5903, 5906 through 5907, and 6217, and subheading 6307.90, and provided that the change is the result of a fabric-making process.6101–6117

The subject garment will be classified within the above noted range, in heading 6204. 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 style 378467A, the most important assembly operations occur where the two front panels are joined and the zipper attachment is completed, the two rear panels are joined, and the front and back is joined at side seams. Accordingly, the country of origin is Macau, the country in which these operations occur.

For style 378467B, the most important assembly operations occur where the two front panels are joined and the zipper attachment is completed and the front and back is joined at side seams. Accordingly, the country of origin is Macau, the country in which these operations occur.

HOLDING:

The country of origin of the skirt is Macau. 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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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