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NY G80798

September 5, 2000

CLA2-RR:NC:TA:357 G80798


Mr. Patrick Pascarella
Viking Sea/Air Freight Inc.
486 Sunrise Highway
Rockville Center, NY 11570

RE: Classification and country of origin determination for an embroidered jacket and trousers; 19 CFR 102.21(c)(2)

Dear Mr. Pascarella:

This is in reply to your letter dated August 23, 2000, on behalf of Kanematsu U.S.A., Inc., requesting a classification and country of origin determination for women’s woven jean jackets and pants which will be imported into the United States. You also requested the status of the goods under HTS subheading 9802.00.0080, under which a duty allowance is granted for certain goods assembled abroad with United States components.


The subject merchandise consists of a denim jacket, a sample of which was submitted, and a pair of trousers, for which you submitted a photographic representation. The ruling which follows deals only with the jacket. For a determination on the trousers we require a sample.

The manufacturing operations for the jacket are as follows:

The item is a six-button jean jacket with long buttoned sleeves, a banded bottom with adjustment tabs, a pointed collar and chest pockets with flaps. The jacket is made in the United States and sent to China for embroidery, which consists of flowers and vines covering the body, sleeves and collar of the jacket.


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


The applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The rate of duty will be 9.1 percent ad valorem.

This jacket falls within textile category designation 335. 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.


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

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.

As the jacket is assembled in a single country, that is, the United States, as per the terms of the tariff shift requirement, country of origin is conferred in the United States. The embroidery operations in China are not taken into consideration in this instance, pursuant to Section 102.21(b)(6).

However, there is an exception for products from the United States that are sent abroad for processing. Section 12.130(c), Customs Regulations, provides that any product of the United States, which is returned after having been advanced in value or improved in condition abroad, or assembled abroad, shall be a foreign article. Section 12.130, which remains in effect, was originally intended to be used to determine the country of origin of textiles and textile products for quota/visa requirements. Therefore, in accordance with Section 12.130(c), the country of origin of the embroidered jacket is China for quota and duty purposes, as it is in China that the U.S.-origin garment is advanced in value by means of embroidering.

Regarding the question of whether the jacket is eligible for a duty allowance under HTS subheading 9802.00.0080, upon return to the United States after the embroidery operation in China, Customs has held that embroidering a single layer of fabric does not qualify as an acceptable assembly operation for purposes of subheading 9802.00.0080, HTSUS, because the thread used to embroider is used to ornament and not necessarily to join or fit together solid components. Nor is the embroidery operation incidental to assembly. Therefore, the jacket would not be eligible for a duty reduction under subheading 9802.00.0080.


The country of origin of the jacket is China. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The garment is not eligible for a duty reduction under subheading 9802.00.0080.

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.


Robert B. Swierupski

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