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NY N010751




June 1, 2007

CLA2-RR:NC:TAB:354

CATEGORY: CLASSIFICATION

Mr. Munford Page Hall, II
Adduci, Mastriani & Schaumberg, L.L.P.
1200 Seventeenth Street, N.W.
Washington, D.C. 20036

RE: Classification and country of origin determination for brassieres; 19 CFR 102.21(c)(2)

Dear Mr. Hall:

This is in reply to your letter dated April 30, 2007, written on behalf of your client, Top Form International Limited, requesting a classification and country of origin determination for brassieres which will be imported into the United States.

FACTS:

The subject merchandise consists of underwire brassieres with molded foam cups made of rubber/plastics, that are covered in either cotton or nylon finely knitted fabric on both sides of the foam cups. The brassieres feature elasticized adjustable shoulder straps, a textile gusset connecting the two front cups, and a triple adjustable double hook and eye rear closure.

The manufacturing operations for the brassieres are as follows:

Thailand, Hong Kong, Taiwan, and/or The People’s Republic of China (fabric): -Cotton or nylon knit fabric used to cover the foam cups is produced.

Burma (foam cups):
-Foam blocks are produced.
-From those foam blocks, cups are cut, the foam is skived, and the cups are molded. -Fabric is cut and may be laminated to one or both sides of the cup.

Thailand (All other operations, including assembly): -Molding outer cup fabric and inner lining. -Cutting upper and lower linings (if fabric not cut and laminated to cup in Burma. -Single needle basting of upper and lower cup lining (if fabric not laminated to both sides of the cup in Burma). -Single needle basting of cup lining to molded foam cup. -Single needle basting of pads edge.
-Single needle basting of mold cover to cup. -Covering liner to pad and trim.
-Single needle basting of top cup.
-Elastic straps are cut to length.
-Strap buckle and ring are inserted.
-Shoulder straps are zigzag stitched.
-Strap tape buckle is inserted.
-Cups are two-needle wire channeled/bound. -Hook and eye with label is zigzag stitched. -Wire is inserted into wire loop.
-Buds, elastic straps, and miscellaneous items are trimmed, and wire is pushed toward gusset. -Excess fabric is trimmed.

Depending on the style of brassiere, at least some of the following other assembly and manufacturing operations will also take place in Thailand:

-Laminated center gussets, laminated strap extension, and front lining are cut. -Gusset is single needle basted to cup.
-Gusset loop is pre-made.
-Gusset loop is single needle basted to cup. -Shoulder strap is pre-made.
-Front and back straps are zigzag stitched. -Spaghetti straps are pre-made.
-Gore’s buckle is button-sewn.
-Elastic lower panel is zigzag tailored.
-Elastic lower panel is zigzag re-stitched. -Cups are single needle basted to panel.
-Mouth of panel is bar-tacked.
-Wire loop channeling is trimmed at panel. -Strap and zigzag tailoring of elastic is inserted to upper panel. -Elastic is zigzag re-stitched to upper panel. -Gore strapping is inserted to spaghetti loops and gore’s buckle. -Gore strapping edge is single needle stitched. -Front loop and channeling are double-tacked. -Binding is zigzag stitched to center gusset. -Elastic is three-step zigzag stitched to lower panel. -Cups are single needle basted to panels and center gusset. -Neckline and strap extension are zigzag bound. -Underarm and strap extension are zigzag bound. -Center and underarm of loop channeling are bar-tacked. -Looping of channeling is trimmed at front. -Shoulder straps are zigzag stitched to cups. -Strap extension is single needle sewn to top cup. -Straps are bar-tacked at front and back. -Shoulder straps are triangle tacked to cups. -Wire loop channeling at center and front panel is trimmed. -Strap extension is overlocked to top cup. -Elastic straps are zigzag stitched at the front and back.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the cotton brassieres will be 6212.10.9010, 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: other: other: of cotton. The general rate of duty will be 16.9% ad valorem.

The applicable subheading for the nylon brassieres will be 6212.10.9020, 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: other: other: of man-made fibers. 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, “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, “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,

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.

The term “wholly assembled” is defined in 19 C.F.R. 102.21(b)(6) as:

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, appliqués, 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.

Except for the cups, whose production in Burma is considered to be a minor subassembly in the overall creation of the brassieres, the brassieres are wholly assembled in Thailand. In this regard, the tariff shift is met and the country of origin for the subject merchandise is Thailand.

HOLDING:

The country of origin of the brassieres is Thailand.

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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