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July 29, 1999

CLA?2-RR:NC:3:353 E84643

CATEGORY: CLASSIFICATION

Mr. Ken Hsiang
All Freight International, Inc.
131 S.W. 156th Street #200
Seattle, WA 98166

RE: Classification and country of origin determination for a part of a garment; 19 CFR 102.21(c)(4)

Dear Mr. Hsiang:

This is in reply to your letter dated July 6, 1999, requesting a classification and country of origin determination for a part of a garment which will be imported into the United States.

FACTS:

The subject merchandise consists of a front panel for a ladies long sleeve turtleneck top. The panel is composed of knit 100% cotton fabric and is measures approximately 18x26 inches with round cut out armholes and neckline.

The manufacturing operations for the front panel are as follows: The fabric is formed in Taiwan or Japan. The fabric is shipped to El Salvador where it is cut to shape. The panel is shipped to the United States where the front panel is assembled into the finished garment.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the front panel for a ladies long sleeve turtleneck top will be 6117.90.9080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Parts: Other: Other: Of cotton.” The rate of duty will be 15% ad valorem.

The front panel for a ladies long sleeve turtleneck top falls within textile category designation 359. 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. TREAS.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.

The following concerns the imported front panel for a ladies long sleeve turtleneck top.

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 (2) If the good is not knit to shape and does not consist of two or more component parts, a change to heading 6101 through 6117 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5806, 5809 through 5811, 5903, 5906 through 5907, and 6001 through 6002, and subheading 6307.90, and provided that the change is the result of a fabric-making process.

Section 102.21(e) states that heading 6002 is excepted from tariff shift consideration. Knit 100% cotton fabric is classifiable under heading 6002. Accordingly, as the panel does not meet tariff shift requirements, 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 to shape, 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 merchandise, the formation of the fabric constitutes the most important manufacturing process. Accordingly, the country of origin of the front panel for a ladies long sleeve turtleneck top is Taiwan or Japan.

HOLDING:

The country of origin of the front panel for a ladies long sleeve turtleneck top is Taiwan or Japan. You must obtain a visa from the country of origin. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa; products of Japan are not subject to quota but are subject to the requirement of a visa.

This office cannot answer your question regarding the country of origin after the assembly process in the United States. Your inquiry does not provide enough information for us to give a country of origin ruling for the completed garment. Your request for a country of origin ruling should include:

1. Information on the country of fabric formation for each fabric used to make the garment. 2. Information regarding what pieces are used to make the garment and where those pieces were cut to shape. 3. Information on where and how the pieces were assembled. 4. Samples of each part in its unassembled condition and a sample of the finished garment.

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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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