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NY N018697




November 15, 2007

CLA2-OT:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

Mr. Joseph R. Hoffacker
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: Classification and country of origin determination for undergarments; 19 CFR 102.21 (c)(2); 19 CFR 102.21(c)(4)

Dear Mr. Hoffacker:

This is in reply to your letter dated October 17, 2007, written on behalf of your client, Ariela Alpha International LLC, requesting a classification and country of origin determination for a brassiere and panty which will be imported into the United States.

FACTS:

The subject merchandise consists of a string bikini, style #95092/4459, and a brassiere, style #95092/1340D. You state that both undergarments are made of 95% cotton and 5% spandex knit fabric. The brassiere features molded padded underwire cups, adjustable elasticized shoulder straps, a rear triple adjustable hook and eye closure, and a piece of fabric (center gore) connecting the two front cups. You have submitted samples of the undergarments and you describe the manufacturing and assembly processes for each. For both the panty and the brassiere, some of the manufacturing and assembly operations will take place in China, the articles will then be sent to Macau where further assembly takes place, the articles will then be sent back to China for further processing as follows:

For the Panty:

China – Fabric Cutting

Fabric inspection and cutting
Content care instructions application, heat transfer

Macau – Assembly Operations

Join crotch and crotch liner to front panel and back panel Attach flat elastic to leg openings
Attach flat elastic to waist
Tack front and back corners

China – Some Assembly and Packing Operations

Tack bow to front waist
Apply heat transfer care label to center back waist Trim and examine
Labeling
Tagging
Packing into polybag
Packing into carton for export

For the Brassiere:

China – Fabric Cutting, Assembly of Parts

Fabric inspection and cutting
Pre-assembly of back straps
Thread strap through ring and slide, then back through slide and tack Thread loose end of strap through ring and tack Baste 100% poly lining to outer cup around perimeter Top stitch dart
Baste neckline edge of outer cup to inner foam cup. Baste outer cup cover to foam cup at underarm & around Attach ric rac elastic to neckline
Attach tricot lining to center gore. Topstitch the bottom of gore. Join lining to center gore at top, & turn

Macau – Assembly Operations

Attach facing elastic to bottom backs and restitch Set cups with back and center
Attach 10mm facing elastic to top backs and underarms and restitch Attach wire channeling
Inserting wire
Attach striped strap elastic to backs
Baste elastic to back panel at top back & bottom back Tack wire channeling at center back, tack top cup & center back strap

China – Some Assembly Operations and Packing

Attach hook & eye to back elastic
Attach bow with daisy to center gore
Apply heat transfer care label on left side wing Trim and examine
Labeling
Tagging
Packing into polybag
Packing into carton for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the panty will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton: women’s. The general rate of duty will be 7.6% ad valorem.

The applicable subheading for the brassiere will be 6212.10.9010, HTSUS, which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knotted or crocheted: brassieres: other: otherof cotton. 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:

For the panty:

HTSUS Tariff shift and/or other requirements

6101-6117 (1) If the good is not knit to shape and consists of two or more component parts, except for goods of subheading 6117.10, provided for in paragraph (e)(2) of this section, a change to an assembled good of heading 6101 through 6117 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” 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.

As the panty consists of two or more parts that are wholly assembled in a single country, that is Macau, as per the terms of the tariff shift requirement, country of origin is conferred in Macau.

For the brassiere:

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.

Although the subject brassiere consists of two or more component parts, it is not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, Section 102.21(c)(2) is inapplicable.

Section 102.21(c)(3) states,

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 to shape, 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 most important assembly processes occur during the combining of all the component parts in order to create the bra, that is, the processes that occur in Macau. Accordingly, the country of origin of the brassiere is Macau.

HOLDING:

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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