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HQ 958656




May 31, 1996

CLA-2 RR:TC:TE 958656 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 Sweatshirt, Cardigan, and Joint Sweatshirt; 19 CFR 102.21(c)(4); Most 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 two styles of sweatshirts and a cardigan, to be imported into the United States on or after July 1, 1996. No samples were submitted with the request.

FACTS:

The three articles at issue are a basic sweatshirt, a basic cardigan sweater, and a joint (three-paneled) sweatshirt, all long sleeve and classifiable in heading 6110, HTSUS. The manufacturing operations are as follows:

PRODUCTION PLAN I (BASIC SWEATSHIRT):

Country B

- pattern is designed

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

Country A

- fabric is cut to pattern

- waistband pieces are attached to front and back panels

- shoulder seam is sewn, joining front and back panels

- collar/neckband is sewn and attached to panels

Country B

- sleeves are 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

- waistband is hemmed and finished

- shirt is pressed and packed for export

PRODUCTION PLAN II (BASIC SWEATSHIRT):

Country B

- pattern is designed

- fabric sourced in Taiwan is marked according to pattern

Country A

- fabric is cut to pattern

- waistband pieces are attached to front and back panels

- shoulder seam is sewn, joining front and back panels

- collar/neckband is sewn and attached to panels

- sleeves are attached to front and back panels (variation from production plan I) -3-

Country B

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

- ribbed band cuffs are attached to sleeves and hemmed

- waistband is hemmed and finished

- shirt is pressed and packed for export

PRODUCTION PLAN I (CARDIGAN):

Country B

- pattern is designed

- fabric sourced in Taiwan is marked according to pattern

Country A

- fabric is cut to pattern

- one pocket is attached to each front panel

- shoulder seams are joined

- placket is sewn

Country B

- side seams are sewn

- sleeves are attached to front and back panels

- cuffs and bottom hem band are attached and finished

- button holes are made and finished

- buttons are attached

- cardigan is pressed and packed for export -4-

PRODUCTION PLAN II (CARDIGAN):

Country B

- pattern is designed

- fabric sourced in Taiwan is marked according to pattern

Country A

- fabric is cut to pattern

- one pocket is attached to each front panel

- shoulder seams are joined

- placket is sewn

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

Country B

- side seams are sewn

- cuffs and bottom hem band are attached and finished

- button holes are made and finished

- buttons are attached

- cardigan is pressed and packed for export

PRODUCTION PLAN (JOINT SWEATSHIRT):

Country B

- fabric sourced in Taiwan is marked according to pattern

Country A

- fabric is cut to pattern

- three cut panels comprising the front are sewn together -5-

- shoulder seam is joined

- collar/neckband is attached to front and back panels

Country B

- sleeves are attached to front and back panels

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

- cuffs and waistband are attached and hemmed

- sweatshirt 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 -6-
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:"

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 cardigan and both sweatshirt styles are classifiable under heading 6110, HTSUS, as sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. 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 production plans of all three articles involve the assembly of components in two separate countries, none of the merchandise 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

(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.

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, the assembly of all garments, under all production plans, occurs in both countries A and B. It is the opinion of this office that in basic sweatshirt 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 - constitutes the most important assembly. In basic sweatshirt production plan II, the assembly in country A - where the sleeves are attached, the shoulder seam is sewn, the collar/neckband is sewn and attached, and the waistband is attached - constitutes the most important assembly. In cardigan production plan I, the assembly in country B - where the side seams are sewn and the sleeves, cuffs, and bottom hem band are attached - constitutes the most important assembly. In cardigan production plan II, the assembly in country A - where the shoulder seams are joined, the sleeves are attached, the pockets are attached, and the placket is sewn - constitutes the most important assembly. In the joint (three-paneled) sweatshirt production plan, the assembly in country A - where the three panels comprising the sweatshirt's front are sewn together, the shoulder seam is joined, and the collar/neckband is attached - constitutes the most important assembly. -8-

HOLDING:

The country of origin of the basic sweatshirt in production plan I is country B.

The country of origin of the basic sweatshirt in production plan II is country A.

The country of origin of the cardigan in production plan I is country B.

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

The country of origin of the joint sweatshirt is country A.

The holding set forth above applies only to the specific factual situations 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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