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NY C87388




May 28, 1998

CLA-2-RR:NC:TA:N3:356 C87388

CATEGORY: CLASSIFICATION

Mr. Frank J. Desiderio
Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue - 33rd Floor
New York, New York 10167-3397

RE: Classification and country of origin determination for a man's knit pullover; 19 CFR 102.21(c)(4)

Dear Sirs:

This is in reply to your letter dated May 1, 1998, on behalf of your client, Esquel Apparel Inc., requesting a classification and country of origin determination for a man's knit pullover garment which will be imported into the United States. As requested, your samples will be returned.

FACTS:

The subject merchandise is a man's pullover garment constructed from 100 percent cotton, jersey knit fabric which measures 16 stitches per two centimeters counted in the horizontal direction. The sample has a woven spread collar; a partial front opening with three button closures; a sweat patch at the rear neckline; long sleeves with rib knit cuffs; an embroidered logo on the left chest; and a hemmed bottom with side slits.

The manufacturing operations for the garment are as follows:

CHINA:
-the fabric is cut into component parts (for the front panel, back panel, sleeves, rib cuffs, collar, sweat patch, placket, and shoulder tape) -the collar is sub-assembled
-the placket is attached to the front panel -the front and back panels are hemmed
-the sweat patch is attached to the back panel at the inner neckline -the front and back panels are sewn together at the shoulders with reinforcing tape -the logo is embroidered on the front panel

MALAYSIA:
-the collar is attached
-the sleeves are attached to the body of the garment -the sleeve seam is sewn closed
-the side seams are sewn closed
-the rib knit cuffs are sewn to the sleeves -buttons and buttonholes are added to the placket -the brand label and country of origin label are sewn at the neck
-the garment is finished (trimming threads, pressing, folding, inspecting, packing)

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the men's knit pullover will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men's or boys' sweaters, pullovers, ... and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty will be 19 percent ad valorem.

The pullover falls within textile category designation 338. 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

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.

Although the subject garment is not knit to shape and consists or two or more component parts, it is not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, Section 102.21(c)(2) is inapplicable.

Section 102.21(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, Section 102.21(c)(3) is not applicable.

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 garment, the attaching of the collar to the front and back panels, the attaching of the sleeves to the body of the garment, the sewing together of the front and back panels at the right and left side seams, and the attaching of the rib knit cuffs to the sleeves constitute the most important assembly processes. Accordingly, the country of origin of the pullover is Malaysia.

HOLDING:

The country of origin of the men's knit pullover is Malaysia. Based upon international textile trade agreements, products of Malaysia 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 Mary Ryan at 212-466-5877.

Sincerely,

Robert B. Swierupski
Director,

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