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NY M80461




March 8, 2006

CLA2-RR:NC:TAB:354 M80461

CATEGORY: CLASSIFICATION

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, N.Y. 10004

RE: Classification and country of origin determination for brassieres; 19 CFR 102.21(c)(4)

Dear Ms. Cumins:

This is in reply to your letter dated February 9, 2006, written on behalf of your client, Ariela-Alpha International, L.L.C., requesting a classification and country of origin determination for brassieres, which will be imported into the United States. You have submitted samples of the undergarments for each stage of the manufacturing and assembly processes, which will be retained by our office.

FACTS:

The subject merchandise consists of two styles of brassieres. Style #85023 and #85024 are both constructed of 90% cotton and 10% lycra. Style #85023 features lined, lightly padded, molded underwire cups, and style #85024 features two-ply soft fabric underwire cups. Both styles also feature embroidery on the outer surfaces of the cups, elasticized adjustable shoulder straps, two hook and eye triple adjustable rear closures, and elasticized capping along the top edges of each brassiere as well as on the front portion of the bra straps.

The manufacturing operations for both brassieres are as follows:

China: (cutting)
Fabrics are cut into component parts of brassieres

Macau: (assembly)
Component parts are joined together by sewing (creating semi-finished brassieres)

China: (some assembly and finishing)
Hooks and eyes are attached
Care labels are sewn into garments
Underwire is inserted into the hollow channel at the bottom of the each cup Front and back of the wire channels on the cups are bar tacked Brassieres are trimmed, examined, tagged and packed

ISSUE:

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

CLASSIFICATION:

The applicable subheading for both styles will be 6212.10.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: containing lace, net or embroidery: other, of cotton. The general rate of duty will be 16.9% 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/.

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

6210-6212 (1) If the good consists of two or more component parts, a change to an assembled good of heading 6210 through 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.

As the subject merchandise undergoes assembly operations in both China and Macau, it does not qualify as being “wholly assembled” in a single country, territory, or insular possession. 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 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".

In the case of the subject merchandise, the assembly of the bra components in Macau constitutes the most important assembly processes that take place as each layer that forms the cups are sewn together and are then attached to the center gusset panel at the front and to the side panels of the bras, the straps are sewn on, the elastic capping is attached to the top edges of the cups and to the front portion of the bra straps, and the wire channels are attached to the bottom of the cups. Accordingly, the country of origin of the brassieres is Macau.

HOLDING:

The country of origin of the brassieres is Macau.

The brassieres fall within textile category designation 349. 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 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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