N319417

N319417 May 28, 2021 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.92.9061; 6110.30.3035 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 yok

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 requirementsHTSUS Tariff shift and/or other requirements6101- 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 thi