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NY L81912





January 19, 2005

CLA2-61:RR:NC:WA 358 L81912

CATEGORY: CLASSIFICATION

Ms. Won Jung Yoo
Sae-A Trading Co., Ltd.
Sae-A Venture Tower, 8th Floor
946-12 Daechidong, Gangnamgu
Seoul, Korea 135-846

RE: Classification and country of origin determination for a girl’s woven skirt; 19 CFR 102.21(c)(2): tariff shift

Dear Ms. Yoo:

This is in reply to your letter dated January 6, 2005, requesting a tariff classification and country of origin determination for a girl’s garment, which will be imported into the United States.

FACTS:

You have requested a ruling on a girl’s beaded wrap skirt, Style SA-D034. The skirt is constructed of polyester dobby fabric. The pull-on style garment has a fabric covered elasticized waistband, a satin ribbon bow at the waist, decorative glass beading at the fabric borders and overlock stitching at the wrap edges. The item is intended for use as dance wear and is sized for girls XXS to L, the age equivalent of 5 to 16. The article will be manufactured in China and the Northern Mariana Islands.

You have submitted a sample of the completed garment and the component parts as they will be exported from China. The components are the wrap skirt panel and the elastic waistband.

The manufacturing operations are as follows:

CHINA

The fabric is cut.
Beads are sewn at the bottom of the skirt. Bottom is hemmed.
4. The sub-assembled parts are shipped to the Northern Mariana Islands.

NORTHERN MARIANA ISLANDS

The elastic band is sewn at the waist.
The waist is sewn closed to form the waist and to form an even shirring. The satin ribbon is formed.
The ribbon is attached at the center of the waist. The main and care label is attached at the waist. The garment is ironed, inspected and packaged. The garment is shipped directly to the United States of America

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girl’s woven skirt, Style SA-D034 will be 6204.53.3020 Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for girls’ skirts and divided skirts, of synthetic fibers, other, other, girls’. The general rate of duty is 16 percent ad valorem.

The skirt falls within textile category designation 642. 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.CBP.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:

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":

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.

Section 102.21(b)(6) defines wholly assembled as:

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.

The skirt consists of two or more component parts, e.g., the wrap skirt fabric and the elastic band. The components are sewn together in the Northern Mariana Islands to create the garment. The article is wholly assembled in the Northern Mariana Islands. The terms of the tariff shift are met and (c)(2) is applicable.

The manufacturing processes in China are minor attachments and minor embellishments not appreciably affecting the identity of the good. They do not affect the status of the good as “wholly assembled” in the Northern Mariana Islands. The skirt body that forms the garment and which gives the article its identity is created in the Northern Mariana Islands.

HOLDING:

The country of origin of girl’s skirt, Style SA-D034, is the Northern Mariana Islands. Based upon international textile trade agreements products of the Northern Mariana Islands are not 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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