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NY E89596




December 1, 1999

CLA2-RR:NC:TA:N3:356 E89596

CATEGORY: CLASSIFICATION

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

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

Dear Mr. Evan:

This is in reply to your letter dated October 27, 1999, on behalf of your client, Polytex (Maldives) Pvt Ltd., requesting a classification and country of origin determination for a boy’s knit garment which will be imported into the United States. You have provided samples of the garment parts prior to assembly and a sample of the finished garment. As requested, your samples will be returned.

FACTS:

The sample is a boy’s pullover garment constructed from 100 percent cotton, waffle knit fabric that measures 23 stitches per 2 centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed sleeves; an embroidered logo on the left chest; and a hemmed bottom.

The manufacturing operations for the garment are as follows:

COUNTRY A (CHINA):
- The fabric is knit

COUNTRY B (SRI LANKA):
- The fabric is cut into components (front panel, back panel, sleeves, and neckband) - The sleeve cuffs are hemmed
- A logo is embroidered on the front panel

COUNTRY C (MALDIVES):
- The front and back panels are sewn together at the shoulders - The collar is attached to the body of the garment - The sleeves are attached
- The sleeve seams are sewn closed
- The side seams are joined
- The front and back panels are hemmed
- The neck labels are sewn to the rear neckline

COUNTRY B (SRI LANKA):
- The garment is washed, finished and packed

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the 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 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.

Paragraph (b) (6) defines “wholly assembled” as:

The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets) will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.

As the garment is not knit to shape and consists of two or more parts, and since the embroidery performed in Country B (Sri Lanka) is considered a minor attachment and/or minor embellishment, the shirt is considered “wholly assembled” in a single country, that is, Maldives. As per the terms of the tariff shift requirement, country of origin is conferred in Maldives.

HOLDING:

The country of origin of the garment 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,

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