United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C84556 - NY C84633 > NY C84584

Previous Ruling Next Ruling
NY C84584




March 27, 1998

CLA-2-RR:NC:TA:359 C84584

CATEGORY: CLASSIFICATION

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman Counselors at Law
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: Classification and country of origin determination for a woman's sweater vest; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Evan:

This is in reply to your letter dated February 20, 1998, on behalf of South Ocean Knitters (USA) Inc., requesting a classification and country of origin determination for a woman's sweater vest which will be imported into the United States.

FACTS:

The subject merchandise consists of a woman's knitted sweater vest that is composed of 100% wool fibers. The style number is 226. The pullover-style sweater vest is intended for wear over other outerwear on the wearer's upper torso. It extends from the neck and shoulders to below the waist. The sweater vest is sleeveless and it has a V neckline and oversized armholes. The neckline, armhole openings and the bottom of the garment are each finished with a rib knit fabric band that is linked into it. The fabric of the sweater vest has less than nine stitches per two centimeters, measured in the direction in which the stitches were formed.

Additional material was also included regarding the subject merchandise. This consists of knitted fabric panels which are intended to compose the finished garment: the back panel, the front panel and the knitted fabric bands. The back and front panels are rectangular shaped except for the knitted curve of the armhole openings. Each one measures approximately 24 inches X 17 inches, at its greatest dimension. Each also has what are described by you as "lines of demarcation" which indicate to the fabric cutter where the panels need to be cut in order to form the neckline. On the front panel the "lines of demarcation" consist of a vertical series of missed stitches on the top of the fabric (the neck area) and extending 6 and 1/2 inches down from the top. There are also some missed stitches that extend in a V-formation from the top and meeting the descending vertical series of missed stitches at the juncture of the V. On the back panel there are also missed stitches which curve across the top in a semicircular formation.

The manufacturing operations for the sweater vest are as follows:

- in China the front and back panels are knitted; the "lines of demarcation" are present in the fabric and the armhole openings are knitted in a curved state.

- the fabric bands are knit in China.

- in Thailand the front and back panels are cut along the "lines of demarcation" in order to form a neckline.

- all of the parts are assembled together into the sweater vest in Thailand.

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the sweater vest, Style 226, will be 6110.10.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, knitted or crocheted, of wool, other, women's. The rate of duty will be 16.6% ad valorem.

The sweater vest falls within textile category designation 446. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

COUNTRY OF ORIGIN - 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 materials 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) in pertinent part 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":

HTSUS Tariff shift and/or other requirements

6110.10.2030 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

As the sweater vest is assembled in a single country, that is, Thailand, as per the terms of the tariff shift requirement, country of origin is conferred in Thailand.

HOLDING:

The country of origin of the sweater vest is Thailand. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa.

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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-466-5852.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: