United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E89255 - NY E89381 > NY E89307

Previous Ruling Next Ruling
NY E89307




December 1, 1999

CLA2-RR:NC:TA:N3:356 E89307

CATEGORY: CLASSIFICATION

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman, LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: Classification and country of origin determination for a men’s knit garment; 19 CFR 102.21(c)(4)

Dear Mr. Evan:

This is in reply to your letter dated October 29, 1999, on behalf of your client, Polytex (Maldives) Pvt Ltd., requesting a classification and country of origin determination for a men’s knit garment which will be imported into the United States. As requested, your samples will be returned.

FACTS:

The sample is a men’s polo style pullover constructed from 100 percent cotton, pique knit fabric which measures 9 stitches per linear centimeter counted horizontally and 19 stitches per linear centimeter counted vertically. The garment has a rib knit spread collar; a partial front opening with two button closures; short sleeves with rib knit cuffs; an embroidered logo on the left chest; and a hemmed bottom with side slits.

The manufacturing operations for the garment are as follows:

CHINA:
- The fabric is formed

SRI LANKA:
- The fabric is cut into component parts (for the front panel, back panel, sleeves, sleeve cuffs, collar and shoulder taping) - The placket is attached to the front panel - The side seams are tacked and partially sewn (for approximately two inches) above the side seam vents - The front and back panels are hemmed
- The rib knit cuffs are attached to the sleeve components - A logo is embroidered to the upper left portion of the front panel

MALDIVES:

- The front and back panels are sewn together at the shoulders and the shoulder seams are reinforced with tape - The front and back panels are sewn together at the side seams - The collar is attached and reinforced with tape - The sleeves are attached to the body of the garment - The sleeve seams are sewn closed
- The brand label, including the size, origin, and fiber content, is sewn to the rear neckline

SRI LANKA:
- The button holes are formed and the buttons are attached to the placket - The garment is finished (which includes washing, pressing, folding, inspecting, and packing)

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the men’s knit pullover will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ sweaters, pullovers, 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. In 2000, the rate of duty will be 18.2 percent ad valorem.

The garment falls within textile category designation 338. 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

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 6101-6117 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 to shape nor wholly assembled in a single country, territory or insular possession, 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 joining of the front and back panels at the side seams, the attaching of the collar to the body of the garment, and the attaching of the sleeves to the body of the garment constitute the most important assembly processes. Accordingly, the country of origin of the pullover is Maldives.

HOLDING:

The country of origin of the pullover is Maldives. Based upon international textile trade agreements products of Maldives are subject to the requirement of a visa but are not presently subject to quota restraints.

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,

Previous Ruling Next Ruling

See also: