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 > 2000 NY Rulings > NY E88978 - NY E89111 > NY E88992

Previous Ruling Next Ruling
NY E88992




January 31, 2000

CLA2-RR:NC:TA:N3 356

CATEGORY: CLASSIFICATION

Ms. Allison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, NY 10004

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

Dear Ms. Baron:

This is in reply to your letter dated November 15, 1999, on behalf of Polo Ralph Lauren, requesting a classification and country of origin determination for a men’s knit rugby pullover which will be imported into the United States.

FACTS:

The subject merchandise is a men’s rugby pullover constructed from 100 percent cotton, heavy weight jersey knit fabric that measures 8 stitches per linear centimeter counted in the horizontal direction and 12 stitches per linear centimeter counted in the vertical direction. The garment features a woven spread collar; a concealed placket with three button closures; a half moon at the rear neckline; an embroidered logo on the left chest; long sleeves with rib knit cuffs; and a hemmed bottom with side slits.

You have provided samples of the unfinished pullover showing the assembly operations that will take place in Sri Lanka and in Maldives and a sample of the finished garment as it will be imported into the United States. As requested, your samples will be returned.

The manufacturing operations for the rugby pullover are as follows:

SRI LANKA:

- the fabric is cut into component parts (front panel, back panel, sleeves, sleeve cuffs, placket sections, half moon, collar sections, collar taping, and vent taping) - the front panel is embroidered
- the half moon is sewn to the back panel - the collar is formed by joining the collar sections and attaching the collar taping - the front and back panels are hemmed
- the sleeve seam is partially sewn closed and the rib knit cuffs are attached - the placket is formed by sewing the placket sections to the front panel - the collar is sewn for approximately two and one half inches on each side of the placket on the front panel - the buttonholes are formed

MALDIVES:

- the front and back panels are joined at the shoulder seams - the collar is sewn to the remainder of the front panel and to the back panel - the collar taping is sewn over the collar seam on the front and back panels - the front and back panels are joined at the side seams and the care label is attached - the sleeves are attached to the body of the garment - the woven twill taping is sewn to the side vents - the neck labels are sewn onto the garment

SRI LANKA:

- the garment is trimmed, inspected, washed and pressed - the buttons are attached to the placket - the garment is finished and packed for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the shirt will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ pullovers and similar articles, knitted or crocheted, of cotton. The rate of duty will be 18.2 percent ad valorem.

The pullover 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.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.

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, 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 garment, the joining of the front and back panels at the shoulder seams, the attachment of the collar to the front and back panels, the joining of the front and back panels at the side seams, and the attachment of the sleeves to the body of the garment constitute the most important assembly processes. Accordingly, the country of origin of the rugby pullover is Maldives.

HOLDING:

The country of origin of the rugby pullover is Maldives. Based upon international textile trade agreements, products of Maldives are subject to 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 section 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: