sustained H-1B Case: Clothing Import/Export

.aentjf ying on& saocicLeUl lo 
arevant clear! y unwarrantd 
hv&on of personal privacy 
PliiMLw~ copy 
U.S. Department of Homeland Security 
 I 
20 Mass Ave., N.W., Rm. 3000 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
FILE: WAC 04 180 53036 Office: CALIFORNIA SERVICE CENTER Date: JUC ] 1 2m 
PETITION: 
 Petition for a Nonimmigrant Worker Pursuant to Section 101 (a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 10 1 (a)(l 5)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. All documents have been returned to 
the office that originally decided your case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Chief 
Administrative Appeals Office 
WAC 04 180 53036 
Page 2 
DISCUSSION: The service center director denied the nonimmigrant visa petition and the matter was appealed 
to the Administrative Appeals Office (AAO). The appeal will be sustained. The petition will be approved. 
The petitioner is a clothing importer and exporter that seeks to employ the beneficiary as an accountant and to 
classify her as a nonimmigrant worker in a specialty occupation pursuant to section 10 l (a)(l S)(H)(i)(b) of the 
Immigration and Nationality Act (the Act), 8 U.S.C. 9 1 lOI(a)(lS)(H)(i)(b). 
The director denied the petition on the basis that the proposed position is not a specialty occupation. On 
appeal, counsel submits a brief and additional evidence. 
Section 214(i)(l) of the Immigration and Nationality Act (the Act), 8 U.S.C. 9 1184 (i)(l), defines the term 
"specialty occupation" as an occupation that requires: 
(A) 
 theoretical and practical application of a body of highly specialized knowledge, and 
(B) 
 attainment of a bachelor's or higher degree in the specific specialty (or its equivalent) 
as a minimum for entry into the occupation in the United States. 
Pursuant to 8 C.F.R. $ 214.2(h)(4)(iii)(A), to qualify as a specialty occupation, the position must meet one of the 
following criteria: 
(I) 
 A baccalaureate or higher degree or its equivalent is normally the minimum requirement 
for entry into the particular position; 
(2) 
 The degree requirement is common to the industry in parallel positions among similar 
organizations or, in the alternative, an employer may show that its particular position is 
so complex or unique that it can be performed only by an individual with a degree; 
(3) 
 The employer normally requires a degree or its equivalent for the position; or 
(4) 
 The nature of the specific duties is so specialized and complex that knowledge required 
to perform the duties is usually associated with the attainment of a baccalaureate or 
higher degree. 
Citizenship and Immigration Services (CIS) interprets the term "degree" in the criteria at 8 C.F.R. 
8 214.2(h)(4)(iii)(A) to mean not just any bachelor's or higher degree, but one in a specific specialty that is 
directly related to the proposed position. 
The record of proceeding before the AAO contains: (1) Form 1-129 and supporting documentation; (2) the 
director's request for additional evidence (RFE); (3) the petitioner's response to the RFE; (4) the director's 
denial letter; (5) Form I-290B and supporting documentation. The AAO reviewed the record in its entirety 
before issuing its decision. 
The petitioner is seeking the beneficiary's services as an accountant. Evidence of the beneficiary's duties 
includes: the 1-129 petition; the company support letter; and the petitioner's response to the director's RFE. 
WAC 04 180 53036 
Page 3 
According to this evidence, the beneficiary would perform duties that entail, in part: 
 coordinating the 
implementation of accounting and accounting control procedures, particularly for purchasing, invoicing, and 
inventory control systems; analyzing financial information detailing assets, liabilities, and capital; preparing 
financial reports such as balance sheets, profit and loss statements, and operating cash flow statements to 
summarize the company's current and projected financial position; maintaining and reconciling ledger 
accounts; preparing journal entries; handling payroll processing; preparing monthly and quarterly payroll tax 
reports; administering and monitoring purchasing and inventory control systems and procedures to make sure 
that operational reports adhere to accounting guidelines and principles; providing management with reports 
that specify and compare factors affecting prices and profitability of products and services; handling cost 
analysis and inventory cost control; providing management with financial analysis of monthly operating and 
financial reports for business planning and decision making purposes; analyzing financial information 
detailing accounts payable, licenses, and taxes; preparing reports to summarize current and projected 
company accounting positions with reference to scope of responsibility; auditing contracts, orders, and 
vouchers; and preparing reports to substantiate individual transactions prior to settlement. The petitioner 
indicated that it required an individual who possessed a bachelor's degree with a major in accounting or its 
equivalent. 
The director stated that many of the proposed duties reflect those of an accountant as that occupation is 
described in the Department of Labor's (DOL) Occupational Outlook Handbook (the Handbook), but that 
sole reliance on duties resembling those of an accountant as that occupation is described in the Handbook is 
misplaced. The director discussed the Handbook's description of accountants, and stated that the petitioner 
does not have the organizational complexity, scale of business, or does not engage in the type of business to 
require the services of a part or full-time accountant. The director also found that the proposed duties more 
closely resembled those of a bookkeeper, not an accountant. The director stated that the evidence is 
insufficient to show that the proposed duties could not be performed by an experienced person whose 
educational training falls short of a bachelor's degree. The director concluded that the petitioner failed to 
establish any of the criteria under 8 C.F.R. 3 2 14.2(h)(4)(iii)(A). 
Counsel asserts that the petitioner's bookkeeping clerks, not the beneficiary, will perform basic bookkeeping 
and clerical tasks as each sale is made. Counsel asserts that, due to its high volume of business, the petitioner 
needs the beneficiary's services to provide monthly analysis of cost and profit. Counsel asserts that the 
beneficiary will prepare its complex corporate tax return and reports 
The AAO agrees that the record establishes that the proposed position is an accountant, and is a specialty 
occupation. 
The petitioner need only satisfy one of the criteria at 8 C.F.R. 214.2(h)(4)(iii)(A) to establish that a position is 
a specialty occupation. Upon a thorough review of the record, the AAO concludes that the petitioner has 
established that the proposed position meets the criterion outlined in 8 C.F.R. §214.2(h)(4)(iii)(A)(l) - a 
bachelor's or higher degree or its equivalent is the normal minimum requirement for entry into the particular 
position. 
An important factor CIS considers, to determine whether or not this criterion has been met, is whether the 
Department of Labor's Occupational Outlook Handbook (Handbook) reports that the industry requires at least a 
bachelor's degree in a specific field of study. See Shanti, Inc. v. Reno, 36 F. Supp. 2d 1151, 1165 (D.Minn. 
1999)(quoting Hirdmaker Corp. v. Sava, 764 F. Supp. 1095, 1102 (S.D.N.Y. 1989)). The AAO routinely 
WAC 04 180 53036 
Page 4 
consults the Handbook for its information about the duties and educational requirements of particular 
occupations. The Handbook states that for an accountant, a bachelor's degree in accounting or a related field 
is required. 
As the evidence establishes that the duties of the proposed position are those of a management accountant and 
the Handbook indicates that these positions require bachelor's degrees in accounting or related fields, the 
proposed position is a specialty occupation under 8 C.F.R. § 214.2(h)(4)(iii)(A)(l). In the instant case, the 
record establishes that the petitioner grosses more than $8 million annually. While this level of income does 
not establish that the performance of all of the proposed duties would be at the level of a degreed accountant, 
the AAO finds that, in a high-volume, low profit margin wholesale clothing business, the budget-related and 
cost management responsibilities associated with the business are of sufficient complexity to impose a 
bachelor's degree requirement in accounting or a directly related field on the beneficiary. The AAO notes 
that one of the large, national discount chains with whom the petitioner has a contract, Walgreens, requires an 
electronic data interchange program to control costs and reduce inventory investment and that the accounting 
for each Walgreen's store is treated as a separate account. Also, due to these large contracts, the petitioner 
incurs large overhead costs and must maintain two efficiently run warehouses. Therefore, the petitioner has 
established the proposed position as a specialty occupation under the requirements at 8 C.F.R. 
5 214,2(h)(4)(iii)(A)(I). The director's finding to the contrary is withdrawn. 
The academic evaluation from the Educational Assessment, Inc., credentials evaluation service establishes 
that the beneficiary holds the equivalent of a U.S. bachelor's degree in business administration from the 
Philippines Women's University in the Philippines. The beneficiary has a sufficient concentration in 
accounting or a related field to qualify her to perform the duties of an accountant. Therefore, the beneficiary 
is qualified to perform the duties of a specialty occupation under 8 C.F.R. §214.2(h)(4)(iii)(C)(3). 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 
tj 1361. The petitioner has sustained that burden. 
ORDER: 
 The appeal is sustained. The director's order is withdrawn and the petition is approved.