Ms. Elise ShiblesSandler, Travis & Rosenberg, P.A. 505 Sansome Street
Suite 1475San Francisco, CA 94111
RE: The tariff classification and country of origin of a women’s jacket; 19 CFR 102.21(c)(4)
Dear Ms. Shibles:
In your letter dated December 4, 2019, on behalf of your client, Crystal Apparel Ltd., you requested a ruling on the country of origin of a women’s jacket. Your samples will be returned.
Style CAL1900007 is a women’s jacket constructed from 100% cotton woven fabric. The lined jacket features a full front opening secured with a right-over-left six-snap closure; snap-flap chest pockets; welt pockets below the waist; and a pointed collar. The jacket also features long, vented sleeves with snap cuffs, and a banded bottom with adjustable snap tabs.
The manufacturing operations for style CAL1900007 are as follows:
China: Jacket Shell
Fabric is cut into components and subcomponents
Multiple subcomponents are sewn together to form the front and back panels
Chest pocket flaps are assembled and attached to the outer front panels
Chest pockets are formed and sewn to the inner front panels
Welt pockets are formed and sewn to the front panels
Yolks are attached to complete the front panels
Back yolk is attached to complete the back panel
Sleeve pieces are sewn together to form the sleeve vents
Lining fabric is cut into component parts
Lining is assembled and attached to shell collar
Lining shoulder seams are sewn
Lining side seams are sewn
Sleeve linings are attached to lining body
Macau: Jacket Shell
Shoulder seams are sewn
Sleeves are attached
Side seams are sewn
Lining is sewn into the shell
Hanger loop is assembled and attached to the back yolk
Collar is attached to the body
Sleeve cuffs are attached
Waistband is attached to the garment bottom
Adjustable waist tabs are assembled and sewn to the bottom band
Snaps are attached
Labels are attached
Garment is washed, ironed, packed, and inspected
The applicable subheading for Style CAL1900007 will be 6202.92.9061, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Other: Women’s. The general rate of duty will be 8.9 percent ad valorem.
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 in the Federal Register on September 5, 1995, 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 section 102.21 was amended accordingly (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) 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 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, in pertinent part: "The following rules will 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 (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.”
Style CAL1900007 consists of two or more components. Because the garment is assembled in more than one country, territory or insular possession, paragraph (c)(2) of Section 102.21 is inapplicable.
Paragraph (c)(3) concerns goods that are either knit to shape, or not knit to shape but wholly assembled in a single country, territory, or insular possession. This paragraph is also inapplicable, since the subject garments is neither knit to shape nor wholly assembled in a single country, territory, or insular possession.
Paragraph (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.”
For style CAL1900007, the joining of multiple pieces to form the completed front panels; sewing and attaching the collar, the flaps, hanger loop, and waist tabs; creating and assembling the welt pockets and flap pockets; attaching the sleeve cuffs and banded bottom; joining the front yokes together with the flap to complete the front panels; joining the multiple pieces to form the completed back panel with the back yoke; and assembling and attaching the lining comprise the most important assembly operations. Therefore, the country of origin for the jacket is China, the country in which these operations are performed.
The country of origin of style 1900007 is China. This holding applies only to the specific factual situation and merchandise identified in the ruling request. This position is set forth in section 19 CFR 177.9(b)(1), which states that a ruling letter is issued under the assumption that all information furnished in connection with the ruling request and incorporated 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.92.9061, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15 in addition to subheading 6202.92.9061, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Deanna Boldt at [email protected]
Steven A. Mack
National Commodity Specialist Division