Classification and country of origin determination for women’s woven dresses; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

NY G88852 April 17, 2001 CLA2-RR:NC:62:360 G88852 CATEGORY: Classification Ms. Abbie Kwan TAK LEI SI Av. Venceslau De Morais 11, 12 Andar A&B Edif. Ind. Kin. IP Macau RE: Classification and country of origin determination for women’s woven dresses; 19 CFR 102.21(c)(4); most important assembly or manufacturing process Dear Ms Kwan: This is in reply to your letter dated March 16, 2001 requesting a classification and country of origin determination for a women’s woven dress and self-fabric belt which will be imported into the United States. FACTS: The subject merchandise consists of a women’s woven dress which will be imported under style numbers 12799, 12791, 12792, 12631, 32799, 32791, 32792, 32631, 22799, 92791, 22792, 92631. The garment is constructed from 100% polyester woven fabric. The unlined dress extends to below the knees and features a pointed collar, long sleeves with button cuffs, a self-fabric tie belt, darts and a full front opening secured by nine buttons. The manufacturing operations for the dress and self-fabric belt are as follows: ORIGIN OF COMPONENTS Korea shell fabric is formed MANUFACTURING STEPS China (Part1) fabric is cut into components darts are sewn on front and rear panels front facing sewn at neck interlining sewn on front and collar collar is sewn sleeves are sewn main label sewn on back panel of lining B. Macau front and back panels of shell joined at shoulder seams front and back panels of shell joined at side seams sleeves are joined to the body collar is joined to the body size and country of origin label sewn on back panel China (Part 2) tie belt is sewn interlining sewn on cuff cuffs sewn to sleeves bottom hem sewn buttons and button holes sewn for front panel and cuff hang loop sewn on shoulder hangtag attached packing final inspection ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The dress and the tie belt constitute a composite good. As such, the applicable subheading for the dress and belt will be 6204.43.4030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ dresses of synthetic fibers. The rate of duty will be 16.3 percent ad valorem. The dress and tie belt fall within textile category designation 636. 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.CUSTOMS.USTREAS.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: On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by 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 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. Accordingly, as the subject merchandise undergoes assembly operations in both China and Macau, it does not qualify as “wholly assembled” in a single country. 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, 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 dress and self-fabric tie belt are considered to be a composite good in which the dress imparts the essential character. As such, the country of origin of the dress will determine the origin of the composite good and the country of origin of the accompanying self-fabric belt will not be determined separately. The joining of the front and back panels of the shell at the shoulder and side seams, and the attachment of the sleeves and collar of the dress constitute the most important assembly processes. Accordingly, the country of origin of the dress and tie belt is Macau. HOLDING: The country of origin of styles 12799, 12791, 12792, 12631, 32799, 32791, 32792, 32631, 22799, 92791, 22792, 92631. 499581 is Macau. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa. 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 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 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 Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division