Classification and country of origin determination for rainwear; 19 CFR 102.21(c) (1) & (2); tariff shift

NY F80531 December 29, 1999 CLA2-RR:NC:3:353 F80531 CATEGORY: Classification Mr. Brian Wavra LaCrosse/Rainfair Safety Products Division 3600 S. Memorial Dr. Racine, WA 53403 RE: Classification and country of origin determination for rainwear; 19 CFR 102.21(c) (1) & (2); tariff shift Dear Mr. Wavra: This is in reply to your letter dated November 29, 1999, requesting a classification and country of origin determination for rainwear, which will be imported into the United States. FACTS: The subject merchandise consists of Styles IP-98-64J, O and H. The items protect persons from the rain and are sized for men. Style IP-98-64J is a jacket without a hood composed of woven 100% cotton flannel fabric that is coated with 100% ribbed PVC material which completely obscures the underlying fabric. The jacket features a stand up snap collar, 5-snap left over right full front closure with inner storm fly, snap sleeve cuffs and two snap waist pockets. Style IP-98-64O is a bib overall composed of woven 100% cotton flannel fabric that is coated with 100% ribbed PVC material which completely obscures the underlying fabric. The bib overall features elastic suspenders, snap front fly, and a reinforced, welded crotch. Style IP-98-64H is a detachable hood composed of woven 100% cotton flannel fabric that is coated with 100% ribbed PVC material which completely obscures the underlying fabric. The hood features a crown seam, nylon draw-cord and snaps for attachment to the jacket. The manufacturing operations for the Styles IP-98-64J, O and H are as follows: The fabric is woven and coated in Taiwan, Korea or China. All other components are of Chinese origin. The items will be cut to shape and assembled in China. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the Styles IP-98-64J jacket, IP-98-64H detachable hood imported in equal quantities with the jacket, and IP-98-64O bib overall will be 6210.40.7000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other men's or boys' garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 4.6% ad valorem. The Styles IP-98-64J jacket, IP-98-64J O bib overall and IP-98-64J H detachable hood imported in equal quantities with the jacket are not subject to quota or the requirement of a visa The question of classification and country of origin for the IP-98-64H detachable hood imported separately or in quantities in excess of the jacket is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office. The samples submitted to this office have been forwarded with the referral. COUNTRY OF ORIGIN - LAW AND ANALYSIS: On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) 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.” For the Styles IP-98-64J, O and H cut to shape and assembled in China from fabric and components of Chinese origin, as the merchandise was wholly obtained or produced in a single country, that is, China, country of origin is conferred in China. For the Styles IP-98-64J, O and H cut to shape and assembled in China from components of Chinese origin and fabric formed in Taiwan or Korea, 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. For the Styles IP-98-64J, O and H cut to shape and assembled in China from components of Chinese origin and fabric formed in Taiwan or Korea, 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 materials 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) in pertinent part 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:” HTSUS Tariff shift and/or other requirements 6210–6212 (1) If the good consists of two or more component parts, 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 the components change to a good of 6210 and are assembled in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China. HOLDING: The country of origin of the Styles IP-98-64J jacket, IP-98-64J O bib overall and IP-98-64J H detachable hood imported in equal quantities with the jacket is China. 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division