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HQ 959904




November 7, 1996
CLA-2 RR:TC:TE 959904 jb

CATEGORY: CLASSIFICATION

Matthew A. Goldstein, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-0002

RE: Country of origin determination for knit garment; 19 CFR

Dear Mr. Goldstein:

This is in reply to your letter dated October 23, 1996, on behalf of your client, Elegant Industrial Co., Ltd., requesting a country of origin determination for a knit garment which will be imported into the United States. A sample of the garment's constituent components and a completed garment were submitted to this office for examination.

FACTS:

The submitted merchandise, referenced style number SP6014, is a long sleeve garment with a henley collar, made of 100 percent cotton knit fabric. The garment features a full front opening with eight button closure, a neck yoke, hemmed sleeves and a hemmed bottom. The manufacturing operations are as follows:

COUNTRY A

- fabric is cut into component pieces, including the two front panels, back panel, neck yoke and sleeve parts; - neck yoke is stitched to the back panel; - sleeve components are stitched and hemmed; - the collar is minimally attached to the two front panels; - front panels are hemmed to form front plackets.

COUNTRY B

- front and back panels are sewn together along the left side seam, right side seam, left shoulder seam and right shoulder seam;

- the collar is sewn on to the rest of the front panel and on to the back panel;
- bottom of the shirt is hemmed;
- the left and right sleeves are sewn on to the front and back panels.

COUNTRY A or COUNTRY B

- buttons and button holes are sewn;
- washing and pressing;
- finishing.

We assume any reference to Country A and Country B does not include Israel or a NAFTA party.

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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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.

The subject knit garment is classifiable in heading 6105, Harmonized Tariff Schedule of the United States (HTSUS). Although the subject garment is not knit to shape and consists of two or more component parts, it is not wholly assembled in a single country, territory, or insular possession. Accordingly, the terms of the tariff shift are not met.

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 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.

As the subject merchandise is neither knit to shape nor wholly assembled in a single country, territory, or insular possession, paragraph (c)(3) is inapplicable.

Paragraph (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 the case of the subject knit garment, the sewing together of the front and back panels along the left side seam, right side seam, left shoulder seam and right shoulder seam, the sewing of the collar on to the rest of the front panel and on to the back panel, and the sewing of the right and left sleeves on to the front and back panels, in Country B, constitutes the most important assembly process. Accordingly, the country of origin is Country B.

HOLDING:

The country of origin of the subject knit garment, referenced style number SP6014, 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
Tariff Classification Appeals

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