HQ 959631 - Country of origin determination for men's knit garments; 19 CFR ?102.21(c)(2); tariff shift - United States International Trade Commision Rulings

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HQ 959631

September 9, 1996
CLA-2 RR:TC:TE 959631 jb

CATEGORY: CLASSIFICATION

Messrs. Siegel, Mandell and Davidson
Siegel, Mandell & Davidson, P.C.
1515 Broadway, 43rd Floor
New York, NY 10036-8901

RE: Country of origin determination for men's knit garments; 19 CFR ?102.21(c)(2); tariff shift

Dear Messrs. Siegel, Mandell and Davidson:

This is in reply to your letter dated August 8, 1996, on behalf of your client, MFW Group, Ltd., requesting a country of origin determination for certain men's knit garments which will be imported into the United States.

FACTS:

The submitted merchandise consists of a variety of styles of men's knit pullover shirts featuring either crew collars or partial front placket openings combined with a variety of collar treatments (e.g., pointed collars, rib collars or henley necklines). You state that this merchandise is classifiable in headings 6105 and/or 6110, Harmonized Tariff Schedule of the United States (HTSUS). The manufacturing operations are as follows:

Scenario I

COUNTRY A (either India or Pakistan)

- fabric for the shirts is knit;
- fabric is cut into components, including the front and back panels, sleeves, collars, cuffs plackets, and pockets, if any (certain model shirts may have waistbands).

COUNTRY B (this may be one of a variety of countries other than India, Pakistan, Israel or a NAFTA country)

- complete assembly of all the components, including the front and back panels, sleeves, collars, cuffs, plackets, and pockets, if any, to form the completed garments; - finishing and packing.
Scenario II

COUNTRY A (either India or Pakistan)

- fabric for the shirts is knit;
- fabric is cut into components, including the front and back panels, sleeves, collars, cuffs, plackets, and pockets, if any (certain model shirts may have waistbands); - collars and plackets of the knit shirts with henley necklines and polo shirts are subassembled.

COUNTRY B (this may be a variety of countries other than India, Pakistan, Israel or a NAFTA country)

- complete assembly of the front and back panels, sleeves, collars, cuffs, plackets, and pockets, if any, to form the completed garments;
- finishing and packing.

ISSUE:

What is the country of origin of the subject merchandise?

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." 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.

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 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":

6101-6117 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.

Paragraph (b)(6) defines "wholly assembled as"

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.

The subject men's knit shirts are classifiable in headings 6105 and/or 6110, HTSUS. In both scenarios I and II the subject garments are not knit to shape and consist of two or more component parts. Furthermore, as made clear by the definition of "wholly assembled", in scenario II the subassembly of the collars and plackets in Country A does not preclude the subject garments being considered wholly assembled in Country B. Accordingly, the country of origin of the knit shirts in scenarios I and II, as per the terms of the tariff shift, is Country B.

HOLDING:

In scenarios I and II, the country of origin of the subject men's knit garments is Country B.

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 sections states that a 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. 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.

Sincerely,

John Durant, Director

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