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NY M81529




April 7, 2006

CLA2-RR:NC:TA:361 M81529

CATEGORY: CLASSIFICATION

Ms. Rhoda A. Salus
Sandler Travis & Rosenberg, P.A.
Attorneys at Law
The Waterford 5200 Blue Lagoon Drive
Miami, Florida 33126-2022

RE: Classification and country of origin determination for a woman’s skirt and garment similar to a tank top; 19 CFR 102.21(c)(2).

Dear Ms. Salus:

This is in reply to your letter dated March 21, 2006, requesting a classification and country of origin determination on behalf of Ocean Sky International, Ltd. The submitted sample and partially assembled components will be returned, as requested.

FACTS:

Style J2104F0001 is a woman’s “faux” wrap skirt constructed from 55 percent cotton, 45 percent rayon woven fabric. The skirt has an added panel that overlays the front panel and ties at the side. The midi length skirt has flat waistband and a hemmed bottom.

Style J2107F0002 is a woman’s upper body garment, similar to a tank top, constructed from 100 percent cotton knit fabric. The garment has a U-shaped neckline in front and back, 2 ¼ inch shoulder straps, ½ inch capping finishing the neckline and armholes, and a plain, hemmed bottom.

You also submitted the partially assembled component panels as they will be exported from China. The manufacturing operations for the garments are as follows.

J2104F0001

COUNTRY A – CHINA:
Cut fabric into component parts
Hand stitch sequins onto front graphic design Pack parts for shipment to Country B

COUNTRY B - MALAYSIA
Sew all components together
Trim garment and attach tags
Inspect, press and pack garments for export

J2107F0002

COUNTRY A – CHINA:
Cut fabric into component parts
Hand stitch sequins onto front graphic design Pack parts for shipment to Country B

COUNTRY B - MALAYSIA
Sew all components together
Trim garment and attach tags
Inspect, press and pack garments for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the skirt, style J2104F0001 will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sskirts: Of cotton. The general rate of duty is 8.2% ad valorem.

The applicable subheading for style J2107F0002 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank topsand similar garments, knitted or crocheted: Of Cotton: Women’s. The general rate of duty is 16.5% 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 skirt falls within textile category designation 342, the garment similar to a tank top falls within textile category designation 339. 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:

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":

For the skirt:

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

For the garment similar to a tank top:

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 term wholly assembled is defined in 19CFR 102.21(b)(6) as follows: 6) Wholly assembled. The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.

For the skirt, the garment consists of two or more components and, except for the beading, is wholly assembled in a single country – Country B. For the garment similar to a tank top, the garment is not knit to shape, consists of two or more components, and is, except for the beading, wholly assembled in a single country – Country B. Since the beading is a minor embellishment, the garments meet the requirements of “wholly assembled” and, therefore, the terms of the tariff shift are met. As the garments are wholly assembled in a single country, that is, Country B, as per the terms of the tariff shift requirement, country of origin is conferred in Country B.

HOLDING:

The country of origin of both garments is Country B.

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 Angela DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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