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NY D88176




June 1, 1999

CLA2-61:RR:NC:TA:359 D88176

CATEGORY: CLASSIFICATION

Mr. Kevin Maher
C-Air Customhouse Brokers
153-66 Rockaway Blvd.
Jamaica, NY 11434

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

Dear Mr. Maher:

This is in reply to your letter dated February 12, 1999, submitted on behalf of your client, Just Ernie, Inc., 1385 Broadway, Suite 1113, New York City, 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 with a V-neckline. The fabric of the sweater has less than nine stitches per two centimeters, measured in the direction in which the stitches were formed. In a telephone conversation with this office you stated that the fiber content is 100% cotton. The style number of the sweater is 6401. The submitted sample sweater and its component panels are returned as requested.

The manufacturing operations for the sweater are as follows:

-the yarn is spun and dyed in Taiwan;
-the component panels of the sweater are knit in Taiwan; -the panels are linked in China;
-the sweater is finished in China.

The component panels of the sweater consist of two panels; the front and the back. The front panel has a self-start bottom, self-finished sides, and contoured armholes and neckline. The contoured shape is achieved during the knitting process. The rear panel also has a self-start bottom, self-finished sides and contoured armholes and neckline. This contoured shape is created during the knitting process. Each one of the panels qualifies as a knit-to-shape component panel.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the sweater will be 6110.20.2020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters and similar articles, knitted or crocheted, of cotton, other, other, sweaters, women’s. The rate of duty will be 18.6% ad valorem.

The sweater falls within textile category designation 345. 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

6110.20.2020 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 there must be a tariff classification change when forming the sweater from the component panels which involves a change to heading 6101 through 6117 from another heading outside that group. However, in this instance the change from the panels in heading 6117 to the sweater in heading 6110 occurs within the designated group. Accordingly, as the sweater does not undergo the requisite tariff shift, 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, 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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