CLA-2 RR:TC:TE 958970 jb
Steven S. Weiser, Esq.
Arthur W. Bodek, Esq.
Brett Harris, Esq.
Siegel, Mandell & Davidson, P.C.
1200 G Street, N.W., Suite 800
Washington, D.C. 20005
RE: Country of origin determination for skirts; 19 CFR
102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most
important assembly or manufacturing process
Dear Messrs. Weiser, Park, and Harris:
This is in reply to your letter dated February 21, 1996, on
behalf of your client, Liz Claiborne, Inc., requesting a country
of origin determination for certain skirts which will be imported
into the United States sometime on or after July 1, 1996.
FACTS:
The submitted merchandise consists of women's traditional
lined woven textile skirts (with no pleats or pockets),
constructed from either cotton, wool or man-made fibers; each
skirt will feature a one-piece textile lining. The manufacturing
operations are as follows:
SCENARIO I
Country A
- fabric is woven;
- skirt body is cut from fabric into multiple components;
- skirt body is sewn.
Country B
- fabric for lining is woven;
- lining is cut.
Country C
- skirt body and skirt lining are sewn together.
SCENARIO II
Country A
- fabric is woven;
- skirt body is cut from fabric into one component;
- sewing of component to itself to form a tube.
Country B
- fabric for lining is woven;
- lining is cut.
Country C
- skirt body and skirt lining are sewn together.
ISSUE:
What is the country of origin of the subject merchandise?
LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act. Section 334 of that Act 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withdrawn from warehouse, for consumption, on and after July 1,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." In the case of the subject merchandise, as the skirts
are 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 material 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) 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":
6201-6208 (1) 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.
The subject skirts are classified in heading 6204, HTSUSA.
In scenario 2 the one piece skirt body and the skirt lining are
the components which comprise the finished skirt. As the one
piece skirt body and the skirt lining are sewn together in a
single country, the tariff shift is applicable to scenario 2.
Accordingly, country of origin is conferred by Country C, the
country in which the skirts' component parts are wholly
assembled.
In scenario 1 a different set of circumstances presents
itself because the skirt is comprised of multiple components.
Assembly occurs in two countries, that is, Country A, where the
multiple components for the skirt body are sewn together, and
Country C, where the skirt body and the skirt lining are
assembled. As such, paragraph (c)(2) of section 102.21 is
inapplicable to scenario 1.
Paragraph (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 is 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 scenario 1 the assembly of the multiple
components comprising the skirt body constitutes the most
important manufacturing process. It is the opinion of this
office that in regard to this particular case, when comparing the
assembly processes occurring in Country A and Country C, the most
important assembly occurs in Country A because it is the skirt
body which actually forms the merchandise and gives the
merchandise its identity. Accordingly, in scenario 1, the
assembly of the skirt body from its multiple component parts
constitutes the most important manufacturing process.
HOLDING:
In scenario 1 the country of origin of the subject skirt is
Country A.
In scenario 2 the country of origin of the subject skirt is
Country C.
This ruling is issued pursuant to the provisions of Part
177, Customs Regulations (19 CFR Part 177). If the specific
factual situation is not as described above, this ruling may not
be valid. In such an event, it is recommended that a new ruling
request be submitted.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division