us-cbp-cross-rulings-hq-959396•HQ 959396: Country of origin determination for women's skorts; 19 CFRSection 102.21(c)(4)
HQ 959396: Country of origin determination for women's skorts; 19 CFRSection 102.21(c)(4)
us-cbp-cross-rulings-hq-959396HQ 959396: Country of origin determination for women's skorts; 19 CFRSection 102.21(c)(4)Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 959396
July 25, 1996
CLA-2 RR:TC:TE 959396 NLP
CATEGORY: Classification
Mr. Donald Stein
Manatt Phelps Phillips
1501 M Street, N.W.
Washington, D.C. 20005
RE: Country of origin determination for women's skorts; 19 CFR
Section 102.21(c)(4)
Dear Mr. Stein:
This is in reply to your letter of June 25, 1996, on behalf
of Tarrant Apparel Group (dba Fashion Resource), requesting a
country of origin determination for women's skorts. A sample of
the skort was submitted for our examination.
FACTS:
The garment at issue is a women's skort made of 100 percent
woven cotton. The skort features a back flap pocket, a front
zipper and a three button closure on the front flap, which
crosses over the short portion of the garment. You presented
this office with two different manufacturing scenarios by which
the subject merchandise will be produced. They are described as
follows:
SCENARIO #1
HONG KONG AND CHINA
Fabric is formed
HONG KONG
Cutting of the following components:
2 front panels
2 back panels
1 piece front flap
3 pieces of the inside waistband
1 piece of the inside flap waistband
2 pieces of the pocket flap
1 piece of the neck pocket
1 piece of the pocket facing
2 pieces of the pocket lining
CHINA
Sewing front darts and back darts and front flap dart
Sewing back pocket flap
Setting back neck pocket and back pocket flap and pocket
lining
Joining inside waistband piece to the front flap and making
side placket with hem
HONG KONG
Joining front rise and setting zipper
Joining back rise
Joining side seam and putting front flap together
Joining inseam
Putting inside waistband on
Hemming
CHINA
Putting button holes and bartacking
Washing
Cutting the threads
Inspection of the garment
Pressing
Putting buttons on
Final inspection
Packing
SCENARIO #2
Scenario 2 is identical to Scenario 1 except that the
fabric, with the exception of the two piece pocket lining, is cut
into component pieces in China.
ISSUE:
What is the country of origin of the subject skorts in the
two manufacturing scenarios presented?
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." 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 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
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.
Section 102.21(b)(6) defines wholly assembled as :
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,
appliques, 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.
The skorts are classifiable in heading 6204, Harmonized
Tariff Schedule of the United States (HTSUS). However, as the
skorts are not wholly assembled in a single country,
Section 102.21(c)(2), is not applicable. Accordingly, our
hierarchical application of Section 102.21(c) continues.
Section 102.21(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.
Section 102.21(c)(3) does not provide the relevant country of
origin analysis inasmuch as the skorts are not knit to shape and,
as stated above, they did not undergo assembly in a single
country, territory, or insular possession.
Section 102.21(c)(4) provides:
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 both Scenarios 1 and 2, the most important assembly
operation takes place in Hong Kong, where the front rise is
joined, the zipper is set, the back rise is joined, the side seam
is joined, the front flap is attached, the inseam is joined and
the inside waistband is attached to the front and back panels.
Therefore, pursuant to Section 102.21(c)(4), the country of
origin of the skorts in both Scenarios 1 and 2 is Hong Kong.
In your submission to this office, you request that Customs
confirm that any goods produced in Hong Kong utilizing Hong
Kong's Outward Processing Arrangement will be deemed to be
presumptively of Hong Kong origin for purposes of Section 102.21,
Customs Regulations. Customs cannot make such a confirmation.
Each request for a country of origin determination is made on a
case by case basis, which allows Customs to carefully consider
the particulars of individual manufacturing scenarios. Pursuant
to the Uruguay Round Agreements Act, for textile
or apparel products entered, or withdrawn from warehouse for
consumption, on or after July 1, 1996, Customs will base its
country of origin determinations on U.S. law only, specifically
Section 102.21, Customs Regulations.
HOLDING:
In both Scenarios 1 and 2, the country of origin of the
skort is Hong Kong.
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 C.F.R.
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 C.F.R.
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 C.F.R. 177.2.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division
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