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 > 1999 NY Rulings > NY D85178 - NY D85264 > NY D85263

Previous Ruling Next Ruling
NY D85263




February 23, 1999

CLA2-61:RR:NC:TA:359 D85263

CATEGORY: CLASSIFICATION

Mr. Arthur W. Bodek
Graham & James, LLP
885 Third Ave., 24th Floor
New York, NY 10022-4834

RE: Classification and country of origin determination for two women=s knitted sweaters which are produced in more than one country; 19 CFR 102.21(c)(3)

Dear Mr. Bodek:

This is in reply to your letter dated November 25, 1998, submitted on behalf of your client, Miss Erika, Inc., New York City, requesting a classification and country of origin determination for two women=s knitted sweaters which are produced in more than one country and which will be imported into the United States.

FACTS:

The subject merchandise consists of two sweaters and the knitted panels from which they are constructed. The samples and panels are returned as requested.

Style No. F99-KS-0826-15C is a woman=s knitted pullover sweater with long sleeves and a rib knit turtleneck. The sleeve ends and the bottom of the garment are constructed of rib knit fabric, while the body and sleeves are jersey. The fiber content is 100% acrylic and the fabric has less than nine stitches per two centimeters, measured in the direction in which the stitches are formed.

The back and front panels each show a self-start bottom and self-finished sides, which include contoured armhole openings. However, neither of these panels are contoured at the neckline, nor do they exhibit lines of demarcation in that area.

Both of the sleeve panels have self-start ends and self-finished sides. The sides are tapered at the ends and curved at the armhole openings.

Style No. F99-KS-0817-4 is a woman=s knitted cardigan sweater with a full-front, seven button opening, a crew neckline and long sleeves with rib knit cuffs. The fiber content is 100% acrylic and the fabric of the sweater has less than nine stitches per two centimeters, measured in the direction in which the stitches were formed. There is also a rib knit bottom on the sweater.

The front and back panels each have a self-start bottom and self-finished sides, which include contoured armholes. Neither, panel, however, has a contoured neckline, nor does it show lines of demarcation in that area. The front panel shows a vertical line of missed stitches that extend down the middle of the panel. The sleeve panels have self-start ends and self-finished sides. The sides are tapered at the ends and curved at the armhole openings.

The manufacturing operations for the two sweaters, the pullover and the cardigan, are as follows:

For the pullover

(a) the front, back and sleeve panels and the turtle- neck are knitted in Korea as specified in the descriptions given in this ruling;

(b) the shape of the neckline is cut into the front and back panels in China;

(c) the sleeves are trimmed at the shoulder area to allow precise joining with the body panels (shoulder sloping) in China;

(d) the panels and the neckline are linked together in the final assembly.

For the cardigan

(a) the front, back and sleeve panels and the neckline and the front placket are knitted in Korea according to the descriptions given in the ruling;

(b) the shape of the neckline on the front and back panels is cut in China, and the front panel is slit down its center in the same country;

(c) the sleeve panels are trimmed at the shoulder area area to allow precise joining with the body panels (Shoulder sloping) in China;

(d) the panels and the trim fabrics are all linked together in a final assembly in China.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the two sweaters will be 6110.30.3020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters...knitted or crocheted: of man-made fibers: other, other, other, other, sweaters, women=s. The rate of duty will be 33.1% ad valorem.

The two sweaters fall within textile category designation 646. 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

6110.30.3020 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 must undergo a tariff shift from a heading outside the designated grouping, that is, 6101 through 6117; however, the sweaters are classified in heading 6110 and the panels in 6117, both of which are inside the grouping. Accordingly, as the two sweaters do not meet the tariff shift requirement, 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 one country, i.e. Korea, Section 102.21(c)(3) applies.

HOLDING:

The country of origin of the two sweaters is Korea. Based upon international textile trade agreements products of Korea 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,

Previous Ruling Next Ruling

See also: