CLA-2 RR:TC:TE 960033 CAB

Laurie Everill
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: Country of origin of a vest and belt; composite good; Section 102.21(c)(4)

Dear Ms. Everill:

This is in response to your inquiry of October 28, 1996, requesting a country of origin determination for a woman's vest and belt. You have also requested information regarding the appropriate marking for the subject merchandise. This ruling will only address the country of origin determination for duty and visa/quota purposes. You will be receiving a subsequent letter from our Special Classification and Marking Branch pertaining to the appropriate marking for this merchandise. Samples were submitted for examination.

FACTS:

The merchandise in question is representative samples of Style Numbers 820-1451 and 712-6691. The merchandise at issue is a woman's vest which is comprised of 54 percent rayon/ 42 percent linen/4 percent cotton woven fabric with a belt comprised of 50 percent linen/50 percent rayon fabric. The vest contains oversized arm openings, a full frontal opening with button closures, side vents, side loops, and a lining comprised of man-made fibers. The belt, although not of the same fabric of the vest, is constructed of matching colors. The belt is designed and intended to be attached to the vest through the side loops prior to packing and shipping. The vest and belt are intended to be sold together at retail.

The fabric used for the vest is formed and dyed in Italy. The fabric is then sent to the Northern Mariana Islands where it is cut into garment pieces and fully assembled into the finished vest. The entire manufacturing process for the belt occurs in Taiwan. The completed belt is then exported to the Northern Mariana Islands where it is attached to the vest through the belt loops.

ISSUES:

I. What is the tariff classification of the subject merchandise?

II. What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

TARIFF CLASSIFICATION

Heading 6211 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), is the provision under which vests are classified. Heading 6217, HTSUSA, provides for other made up clothing accessories. Textile belts fit within the purview of this heading and are classifiable under Heading 6217, HTSUSA. As the tariff does not contain a heading that specifically provides for a vest and belt, together, classification cannot solely be based on GRI 1.

GRI 3 applies to goods that are prima facie classifiable under two or more headings. GRI 3 states, in pertinent part, the following:

(b) Mixtures, composites goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN to GRI 3(b), provides, in part:

(IX) For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. The subject vest and textile belt meet the requirements for composite goods. The two articles are separable components that are adapted one to the other. In order to be considered as composite goods, articles must be (1) adapted to each other, (2) mutually complementary and (3) form a whole which would not normally be offered for sale in separate parts. The vest and belt at issue are adapted to each other in that the loops on the vest are sized to accommodate the belt. The two components are mutually complementary in their use, are packed together and would not

normally be offered for sale as separate articles. Therefore the vest and belt at issue are considered to be a composite good for tariff classification purposes.

Having determined that the vest and belt are a composite good, it is now necessary to determine which of the two components give the article its essential character. In determining the essential character of the subject good in accordance with GRI 3(b), Customs looks to various factors for guidance. Such factors include, but are not limited to, the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. After examining the vest and belt, it appears that the vest imparts the essential character of the composite good. By quantity, weight, and cost, the vest makes up the greatest portion of the composite good. The belt, on the other hand, acts as an accessory to the vest. Thus, the subject composite good is classifiable under Heading 6211, HTSUSA.

COUNTRY OF ORIGIN

Pursuant to Section 334 of the Uruguay Round Agreements Act (codified at 19 USC Section 3592), new rules of origin were effective for textile products entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. These rules were published in the Federal Register, 60 Fed. Reg. 46188 (September 5, 1995). Section 102.21, Customs Regulations (19 CFR Section 102.21), sets forth the general rules to determine country of origin. Thus, the country of origin of a textile product is determined by a hierarchy of rules set forth in paragraphs (c)(1) through (c)(5) of Section 102.21. Section 102.21(c)(1) sets forth the general rule for determining the country of origin of a textile or apparel product when the good was wholly obtained or produced in a single country, territory, or insular possession. As the subject merchandise has not been wholly obtained or produced in a single country, territory, or insular possession, this section is inapplicable. Section 102.21(c)(2) provides for instances where the country of origin of a textile or apparel product cannot be determined under Section 102.21(c)(1).

Section 102.21(c)(2) provides, in pertinent part:

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 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.

Section 102.21(e) 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:"

6210-6212 (1) If the good consists of two or more components, 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.

As stated above, the instant vest is properly classifiable under Heading 6211, HTSUSA. Since the instant vest and belt are considered a composite good and the vest imparts the essential character of the compositegood, the country of origin of the vest will determine the origin for the composite good and the country of origin of the belt will not be determined separately.

Section 102.21(c)(2) is not applicable to the subject merchandise, since the merchandise at issue is a composite good which is comprised of a vest that is wholly assembled in the Northern Mariana Islands and a belt which is wholly assembled in Taiwan.

Section 102.21(c)(3) provides for goods that have been wholly assembled (with certain enumerated exceptions) in a single country, insular possession, or territory, or which are knit to shape. Section 102.21(c)(3) is therefore, inapplicable to the subject merchandise as it has not been wholly assembled in a single country, insular possession, or territory, nor is it a knit to shape good. Section 102.21(c)(4) governs where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1), (2) or (3) of this section. Section 102.21(c)(4) provides, in relevant part:

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 this instance, the country of origin determination is governed by Section 102.21(c)(4). As stated above, since the vest imparts the essential character of the composite good, the most important assembly or manufacturing process involving the vest will govern the country of origin of the composite good. As it is in the Northern Mariana Islands where the vest is wholly assembled, the country of origin of the vest and belt is the Northern Mariana Islands in accordance with Section 102.21(c)(4).

HOLDING:

Based on the foregoing, the vest and belt are classified as a composite good in subheading 6211.43.0076, HTSUSA, which provides for other vests, women's or girls', of man-made fibers. The applicable rate of duty is 16.7 percent ad valorem and the textile restraint category is 659.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

The country of origin of the subject composite good (vest and belt) is the Northern Mariana Islands.

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 is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

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.


Sincerely,

John Durant, Director
Tariff Classification Appeals
Division