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June 3, 1999

CLA?2-RR:NC:TA:356 E80567

CATEGORY: CLASSIFICATION

Mr. Thomas W. Jackson
Jacobs Persinger & Parker
77 Water Street
New York, NY 10005

RE: Classification and country of origin determination for men’s knit garments; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Jackson:

This is in reply to your letter dated April 16, 1999, on behalf of Burringtex Co. Ltd., requesting a classification and country of origin determination for two styles of men’s knit garments which will be imported into the United States. As requested, your samples will be returned.

FACTS:

The first sample is a man’s pullover garment constructed from 100 percent cotton, finely knit interlock fabric which measures more than 9 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit turtleneck; long sleeves with rib knit cuffs; and a straight, hemmed bottom.

The second sample is a man’s pullover garment constructed from 100 percent cotton, finely knit jersey fabric which measures more than 9 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit mock turtleneck; long sleeves with rib knit cuffs; and a straight, hemmed bottom.

You have stated that rolls of interlock, rib, and jersey knit fabric will be purchased in China. The rolls of fabric will be sent to cutting facilities in China and Macau where the fabric will be cut into component pieces for each garment. The cut components will consist of a front panel, a back panel, sleeve panels, rib cuffs, and the turtleneck or mock turtleneck collars. You state that minor subassemblies, such as pockets, if any, would be subassembled in countries in Asia.

The cut pieces will then be exported to Honduras and Canada, where they will be assembled to form the finished garments. You state that goods sewn in Honduras or Canada will be wholly assembled at that facility and the assembled components will be shipped as finished goods directly to the United States.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the turtleneck and the mock turtleneck will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The rate of duty will be 18.6 percent ad valorem.

Both garments fall 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 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

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.

As both garments are wholly assembled in a single country, that is, either Honduras or Canada, as per the terms of the tariff shift requirement, country of origin is conferred in the country of assembly, which is either Honduras or Canada.

HOLDING:

The country of origin of both garments is the country where assembled, either Honduras or Canada. Based upon international textile trade agreements, products of Honduras and Canada are not presently subject to quota or visa requirements.

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 CAR 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CAR 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 CAR 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,

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