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June 18, 1999

CLA?2-RR:NC:61:TA:359 D87078

CATEGORY: CLASSIFICATION

Mr. Y.C. Kwan
Justin Co.
6 Castle Road, Rm. D, G/F
Hong Kong

RE: Classification and country of origin determination for a unisex, knitted pullover; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Kwan:

This is in reply to your letter dated January 21, 1999, requesting a classification and country of origin determination for a unisex, knitted pullover which will be imported into the United States.

FACTS:

The subject merchandise consists of a unisex, sleeveless knitted pullover which has a v-shaped neckline. The pullover extends from the wearer’s neck and shoulders to below the waist. The fiber content is 100% cotton and the fabric, which is constructed in a 2X2 rib knit pattern, has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed.

You submitted a sample of the pullover, as well as the component fabric panels from which the pullover is assembled. You also submitted photographs of the completed garment and of the panels in two different stages of construction. Finally, you submitted the fabric pieces which become the armhole and neckline bindings, as well as a photograph of the fabric pieces.

The component panels reveal the following characteristics:

A) Front panel prior to cutting:
-self-start bottom,
-top finished with overlock stitching,
-self-finished sides,
-rectangular shape;

B) Front panel after cutting:
-self-start bottom,
-partially self-finished sides (to armhole openings), -armholes and necklines cut to shape and finished with overlock stitching;

C) Back panel prior to cutting:
-no self-start bottom, both ends finished with overlock stitching, -self-finished sides,
-rectangular shape;

D) Back panel after cutting:
-self-start bottom,
-partially self-finished sides (to armhole openings), -neckline and armholes cut to shape and finished with overlock stitching.

The manufacturing operations for the sleeveless pullover are as follows:

-knitting the front and back component panels in country A;

-knitting fabric pieces for armhole and neckline bindings in Country A;

-cutting the front and back component panels to their required shape and overlock stitching the panels at the armholes and the neckline in Country A;

-linking the cut-to-shape panels together, adding the bindings and finishing the pullover in Country B.

Conclusion: the sleeveless pullover is not considered knit to shape for the purpose of determining its country of origin.

We assume that your reference to Country A and Country B does not refer to a member of the North American Free Trade Agreement (NAFTA) or to Israel.

ISSUE:

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

CLASSIFICATION:
The applicable subheading for the sleeveless pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers---and similar articles, knitted or crocheted, of cotton, other, other, other, women’s. The rate of duty will be 18.6% ad valorem.

The sleeveless pullover falls within textile category designation 339. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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

6110.20.2075 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 sleeveless pullover is assembled in a single country, that is, in Country B, as per the terms of the tariff shift requirement, country of origin is conferred in Country B.

HOLDING:

The country of origin of the sleeveless pullover is Country B. Based upon international textile trade agreements products of Country B may be 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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