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February 17, 1999

CLA?2-RR:NC:TA:N3:356 D87056

CATEGORY: CLASSIFICATION

Ms. Janet Eng
Nikita, Inc.
1328 Broadway
New York, New York 10001

RE: Classification and country of origin determination for a boys’ knit polo shirt; 19 CFR 102.21(c)(4)

Dear Ms. Eng:

This is in reply to your letter dated January 20, 1999, requesting a classification and country of origin determination for a boys’ knit polo shirt which will be imported into the United States. You have provided partially assembled cut garment parts as they will be sent from China to Honduras.

FACTS:

The subject merchandise, Style 80102, is a boys’ polo shirt constructed from 100 percent cotton, pique knit fabric which measures 10 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The garment features a rib knit spread collar; a left over right partial front opening with two button closures; short sleeves with rib knit cuffs, a half-moon at the rear neckline; and a straight, hemmed bottom with side slits.

Although you also submitted sketches and specifications for two other boys’ knit garments, Styles 80100 and 80101, we are unable to classify these garments without a sample.

The manufacturing operations for the boys’ polo shirt are as follows:

CHINA:

- the fabric is cut into component parts (consisting of placket sections, front panel, back panel, sleeves, rib knit collar, half-moon, neck tape, and rib knit cuffs) - the placket sections are sewn to the front panel to form the placket - the rib knit collar and neck tape are partially sewn to the front neckline on either side of the placket - the buttonholes are made and the buttons are attached to the placket - embroidery is applied to the front panel - the half-moon is partially sewn to the back panel at the neckline - the rib knit cuffs are attached to the sleeve sections

HONDURAS:

- the front and back panels are joined at the shoulder seams - the rib knit collar and neck tape are sewn to the remainder of the front neckline and to the rear neckline - the main label and care labels are sewn to the half-moon - the sleeves are attached to the body of the garment at the armhole - the sleeve seams are sewn closed
- the side seams are sewn closed joining the front and back panels - the side slits are finished
- the front and back panels are hemmed

ISSUE:

What is the classification and country of origin for the subject merchandise?

CLASSIFICATION:

The applicable subheading for the boys’ polo shirt will be 6105.10.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s and boys’ shirts, knitted or crocheted: of cotton: boys’: other. The rate of duty will be 20.4 percent ad valorem.

The garment 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 F.R. 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 of 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, nor wholly assembled, in a single country, Section 102.21 (c)(3) is inapplicable.

Section 102.21 (c)(4) states, “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 joining of the front and back panels at the shoulder seams, the attachment of the collar to the garment, the attachment of the sleeves to the body of the garment, and the joining of the front and rear panels at the side seams constitute the most important assembly processes. Accordingly, the country of origin of the shirt is Honduras.

HOLDING:

The country of origin of the boys’ knit polo shirt is Honduras. Based upon international textile trade agreements, products of Honduras are not presently subject to quota or 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 212-637-7081.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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