CLA-2-62:OT:RR:NC:N3:357
Ms. Elise Shibles Sandler, Travis & Rosenberg, P.A. 505 Sansome Street
Suite 1475 San 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 May 12, 2021, on behalf of your client, Crystal Apparel Ltd., you requested a ruling on the country of origin of a women’s jacket and vest. Your samples will be retained.
Style CAL2100005 is a women’s two-piece garment consisting of an outer woven denim jacket and an inner knit vest. The vest can be snapped to fabric loops located in the jacket at the neck and side seams just under the armholes. The vest and jacket can be worn together or separately.
The outer jacket is constructed from 82% cotton, 8% polyester, 8% elasterell-p, and 2% elastane woven fabric. The unlined jacket features a full front opening with a right-over-left, six-snap closure; a spread collar; and long, vented sleeves with snap cuffs. The garment also features flap, chest pockets with snap closures; zippered welt pockets at the waist; and a banded bottom with adjustable snap tabs.
The inner vest is constructed from 49% polyester, 44% cotton, and 7 % spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The vest features 6 panels; two in the front; two on the side; two in the back; a pieced, self-fabric hood attached at the neckline; and a center back sweat patch. Additional features include three sewn in self-fabric tabs each with a snap closure; a full front opening with a zipper closure; oversized rib-knit arm holes; and a rib-knit bottom that reaches to below the waist.
The manufacturing operations for the women’s jacket and vest, style CAL2100005, are as follows:
Women’s Jacket, Style CAL2100005 (Outer)
China:
Fabric is cut into components and subcomponents
Collar is assembled
Front placket is formed and stitched into place
Sleeve components are sewn together to form the sleeve vents
Macau:
Multiple subcomponents are sewn together to form the front and back panels
Yokes are attached to complete the front panels
Back yoke is attached to complete the back panel
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 zippers inserted
Shoulder seams are sewn
Sleeves are attached
Side seams are sewn
Collar is attached to the body
Waistband is attached to the garment bottom
China:
Hanger loop is assembled and attached to the inside back yoke
Fabric loops are formed and sewn to inside garment for securing the vest to the jacket
Sleeve cuffs are attached to sleeve ends
Adjustable waist tabs are assembled and sewn to the bottom band
Snaps are attached
Labels are attached
Garment is washed, ironed, packed, and inspected
Women’s Vest, Style CAL2100005 (Inner)
China:
Fabric is cut into component parts
Zipper is attached to left and right front panels
Ribbons are attached to back yoke and side
seams of back panel (These are the tapes to
connect inner and outer jackets when worn together)
Hood is formed
Macau:
Back panels are sewn together
Shoulder seams are sewn
Side Seams
Hood is attached to body
Waistband is attached
China:
Armholes are hemmed
Zipper is attached to hem bottom
CLASSIFICATION:
The applicable subheading for Style CAL2100005 (Jacket) 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.
The applicable subheading for style CAL2100005 (Vest) will be 6110.30.3035 Harmonized Tariff Schedule of the United States (HTSUS) which provides for: Sweaters, pullovers sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. The rate of duty will be 32 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
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.
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
Although the garments consist of two or more component parts, they are not wholly assembled in a single country, territory, or insular possession. Accordingly, as the terms of the tariff shift are not met, paragraph (c)(2) 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 are 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.”
Women’s Jacket ( Style CAL2100005 Outer)
For style CAL2100005 (Outer), the joining of multiple components with flat felled seams to form the completed front and back panels; attaching the yokes to the front and back panels; forming the welt pockets and inserting zippers; forming and assembling chest flap pockets; sewing the shoulder, sleeves, and side seams; and attaching the collar and waistband are the most important assembly operations. Therefore, the country of origin for the jacket is Macau, the country in which these operations are performed.
Women’s Vest (Style CAL2100005 Inner)
For style CAL2100005 (Inner), the sewing of the back panels, shoulder seams, and the side seams; and attaching the hood and the waist band are the most important assembly operations. Therefore, the country of origin for the vest is Macau, the country in which these operations are performed.
HOLDING:
The country of origin of style CAL2100005 (Outer and Inner) is Macau. 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.
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].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division