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February 3, 1999

CLA?2-61-RR:NC:TA:359 D85204

CATEGORY: CLASSIFICATION

Mr. Robert T. Stack
Tompkins and Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036

RE: Classification and country of origin determination for a woman’s knitted sweater; 19 CFR 102.21(c)(3)

Dear Mr. Stack:

This is in reply to your letter dated November 25, 1998, and to your subsequent submission dated January 12, 1999, on behalf of May Department Stores International, St. Louis, Missouri, requesting a classification and country of origin determination for a woman’s knitted sweater which will be imported into the United States.

FACTS:

The subject merchandise consists of a woman’s knitted sweater and its component knitted panels. All items are returned as requested.

Style Model No. 2 (manufacturer’s reference JE 889) is a woman’s knitted pullover sweater which features a V-neckline, long sleeves with ribbed cuffs and a pronounced rib knit waistband. The sweater fabric shows a diamond pattern on its left front which is formed by intarsia knitting. The knitted fabric has less than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The fiber content of the sweater is 70% acrylic, 30% wool.

Each one of the two sleeve panels submitted has an integral rib knit end and self-finished sides. In addition there are clear and continuous lines of demarcation in the form of dropped stitches (pointelle holes) which indicate where the panel must be cut before it is joined into the finished sweater. Similarly, on the front and back panel we note a self-start bottom and self-finished sides. There are also clear and continuous lines of demarcation in the form of dropped stitches (pointelle holes) along which the fabric must be cut prior to forming the finished sweater.

The manufacturing operations for the sweater are as follows: A) the panels are knitted in Taiwan and exported to China;

B) the panels are cut along the lines of demarcation and joined into the finished sweater in China.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the sweater will be 6110.30.1520, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, knitted or crocheted, of man-made fibers: other: containing 23% or more by weight of wool or fine animal hair, sweaters, women’s. The rate of duty will be 17% ad valorem.

The sweater 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

6110.30.1520 If the good is knit to shape, a change to heading 6101 through 6117 from any heading outside that group, provided that the knit-to-shape components are knit in a single country, territory or insular possession

Section 102.21(e) states that the good, if it is knit to shape, must undergo a tariff shift from a tariff heading outside the 6101 through 6117 group. Accordingly, as the sweater and its panels are both classified within the specific group, the sweater does not meet the tariff shift requirements, 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.

As the subject merchandise is knit to shape in a single country, Taiwan, Section 102.21(c)(3) applies.

HOLDING:

The country of origin of the sweater is Taiwan. Based upon international textile trade agreements products of Taiwan 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 212-637-7077.

Sincerely,

Robert B. Swierupski
Director,

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