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HQ 958655





May 24, 1996

CLA-2 RR:TC:TE 958655 GGD

CATEGORY: CLASSIFICATION

Brenda A. Jacobs, Esquire
Powell, Goldstein, Frazier & Murphy
1001 Pennsylvania Avenue, NW., Sixth Floor Washington, D.C. 20004

RE: Country of Origin Determinations for Turtleneck Shirt and T- Shirt; 19 CFR 102.21(c)(4); Most Important Assembly; 19 CFR 102.21(c)(5); Last Important Assembly

Dear Ms. Jacobs:

This letter is in response to your letter dated November 9, 1995, on behalf of your client, the Singapore Trade Development Board, requesting country of origin determinations for turtleneck shirts and t-shirts to be imported into the United States on or after July 1, 1996. No samples were submitted with the request.

FACTS:

The two articles at issue are a basic, long sleeve, turtleneck shirt (classifiable in either heading 6105 or 6106, HTSUS, depending upon the gender for which it is sized) and a basic, short sleeve, t-shirt (classifiable in either subheading 6109.10 or 6109.90, HTSUS, depending upon whether the fabric is of cotton or of other textile materials). The manufacturing operations are as follows:

PRODUCTION PLAN I (TURTLENECK):

Country B

- pattern is designed

- fabric sourced in Taiwan is marked according to pattern -2-

Country A

- fabric is cut to pattern

- shoulder seam is sewn, joining front and back panels

- collar is sewn and attached to front and back panels

Country B

- sleeves attached to front and back panels

- side seams are sewn, joining front and back of shirt

- ribbed band cuffs are attached to sleeves and hemmed

- shirt is pressed and packed for export

PRODUCTION PLAN II (TURTLENECK):

Country B

- pattern is designed

- fabric sourced in Taiwan is marked according to pattern

Country A

- fabric is cut to pattern

- shoulder seam is sewn, joining front and back panels

- collar is sewn and attached to front and back panels

- sleeves attached to front and back panels (variation from production plan I)

Country B

- side seams are sewn, joining front and back of shirt

- ribbed band cuffs are attached to sleeves and hemmed

- shirt is pressed and packed for export -3-

PRODUCTION PLAN I (T-SHIRT):

Country B

- pattern is designed

- fabric sourced in Taiwan is marked according to pattern

Country A

- fabric is cut to pattern

- shoulder seam is sewn, joining front and back panels

- neck band is sewn and attached to front and back panels

Country B

- side seams are sewn

- sleeves are attached to front and back panels

- shirt bottom and sleeves are hemmed

- shirt is pressed and packed for export

PRODUCTION PLAN II (T-SHIRT):

Country B

- pattern is designed

- fabric sourced in Taiwan is marked according to pattern

Country A

- fabric is cut to pattern

- shoulder seam is sewn, joining front and back panels

- sleeves attached to front and back panels (variation from production plan I)

- neck band is sewn and attached to front and back panels -4-

Country B

- side seams are sewn

- shirt bottom and sleeves are hemmed

- shirt is pressed and packed for export

ISSUE:

What is the country of origin of the merchandise?

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 or 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." Since the merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) is not applicable.

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:" -5-

6101-6117 (1) If the good is not knit to shape and consists of two or more component parts, 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.

The turtleneck shirt is classifiable under heading 6105 or 6106, HTSUS, as a cotton, knit shirt for men/boys or women/girls, respectively. The t-shirt is classifiable under heading 6109, HTSUS, as a knit t-shirt of cotton or other textile material. Section 102.21(b)(6) states that:

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.

Since the components of both articles in each production plan are assembled in two separate countries, neither good is wholly assembled in a single country. Therefore, section 102.21(c)(2) is inapplicable.

Paragraph (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 -6-
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.

Since the merchandise is neither knit to shape, nor wholly assembled in a single country, section 102.21(c)(3) is not applicable.

Section 102.21(c)(4) states that "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 this case, assembly of both garments, under both production plans, occurs in both countries A and B. It is the opinion of this office that in turtleneck production plan I, the assembly in country B - where the sleeves are attached, the side seams are sewn, and the ribbed band cuffs are attached to the sleeves - constitutes the most important assembly. In turtleneck production plan II, the assembly in country A - where the shoulder seam is sewn, the collar is sewn and attached, and the sleeves are attached - constitutes the most important assembly. In t-shirt production plan II, the assembly in country A - where the shoulder seam is sewn, the neck band is sewn and attached, and the sleeves are attached - constitutes the most important assembly.

In order to determine the country of origin for t-shirt production plan I, we look to paragraph (c)(5), which states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory, or insular possession in which an important assembly or manufacturing process occurred." It is the opinion of this office that, for t-shirt production plan I, the country of origin is country B, the last country in which an important assembly occurred (i.e., where the side seams are sewn and the sleeves are attached).

HOLDING:

The country of origin of the turtleneck shirt in production plan I is country B. -7-

The country of origin of the turtleneck shirt in production plan II is country A.

The country of origin of the t-shirt in production plan I is country B.

The country of origin of the t-shirt in production plan II is country A.

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 19 CFR 177.9(b)(1), which states that each ruling letter is issued on the assumption that all of the information furnished 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. A change in the facts previously furnished may affect the determination of country of origin. Thus, if there is any change in the facts provided to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

Sincerely,

John Durant, Director

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