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NY F85618





May 4, 2000

CLA2-RR:NC:TA:357 F85618

CATEGORY: CLASSIFICATION

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: Classification and country of origin determination for a men’s reversible jacket; 19 CFR 102.21(c)(4)

Dear Mr. Travis:

This is in reply to your letter dated April 19, 2000, on behalf of Tristate Holdings, Ltd., requesting a classification and country of origin determination for a men’s reversible jacket which will be imported into the United States.

FACTS:

The subject merchandise consists of a men’s jacket, style HF-J03157, which is composed of a woven 70% cotton/30% nylon fabric on one side, and a knitted 100% polyester heavily brushed fabric on the reverse side. The woven side is coated with polyurethane for water resistance, but the coating is not visible as that term is used in the tariff.

The jacket is hip-length and has a full-front opening with a zipper extending to the top of the collar. The zipper has a reversible pull. The jacket has a roll-up woven fabric hood with an elasticized drawstring; partially elasticized cuffs; an elasticized drawstring at the bottom hem; slant pockets at the waist on both sides; and contrasting color fabric overlays on the sleeves and along the side seam of the body panels on the woven side.

The manufacturing operations for the jacket are as follows:

Taiwan:

Woven fabric is formed and coated.
Polyester fabric is knitted.
Nylon fabric hook and pocketing are woven.

Hong Kong:

Trim items are sourced:
Nonwoven fusible interlining
Plastic zipper
Elastic band
Magic tape
Metal eyelets
Drawstring
Stoppers
Sewing thread
Labels

China:

Fabric is cut into component parts.
Interlining fused.
Contrasting woven fabric strip is embroidered along with reverse front body chest logo. Pockets are sewn onto woven and knit panels. Contrasting strip is sewn onto sleeve panels. Hanger loop is sewn to back panels of each fabric. Zipper is sewn to reverse side front panels. Collar panels are formed.
Hook panels are formed.
Hood is sewn to collar panels.

Thailand:

The woven shell panels are assembled, including: Sleeve panels are sewn to the front and back panels at the armhole Side seams of sleeve panels are closed to form sleeves Side seams joining front and back panels are closed Contrasting stripes are sewn to the side seams of the body

2. The reverse shell panels are assembled, including: Sleeve panels are sewn to the front and back panels at the armholes Side seams of sleeve panels are closed to form sleeves Side seams joining front and back panels are closed

3. Reverse sides are joined to form the completed jacket Collar is sewn to front and back panels
Elasticized cuffs and hem are sewn
Threads are trimmed
Garments are ironed
Hangtags are attached
Garments are packaged and packed

ISSUE:

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

CLASSIFICATION:

If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.92.1500, which provides for other men's or boys’ anoraks, windbreakers and similar articles of cotton, water resistant. The duty rate will be 6.4 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.92.2051, which provides for other men's anoraks, windbreakers and similar articles of cotton. The duty rate will be 9.6 percent ad valorem.

This jacket falls within textile category designation 334. 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.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.

As the subject merchandise is not wholly assembled in a single country, territory, or insular possession, 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, 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 joining of the knit and woven sleeve panels to the knit and woven shell panels, the closing of the sleeve seams, the closing and joining of the knit and woven body panels and the assembly of the knit and woven components to each other constitute the most important assembly processes. Accordingly, the country of origin of the jacket is Thailand.

HOLDING:

The country of origin of the jacket is Thailand. Based upon international textile trade agreements products of Thailand 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 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 W. Raftery at 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,

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