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NY F84661





November 14, 2000

CLA2-RR:NC:61:TA 359 F84661

CATEGORY: CLASSIFICATION

Mr. Arthur K. Purcell
Sandler, Travis and Rosenberg
551 Fifth Avenue
New York, New York 10176

RE: Classification and country of origin determination for two styles of women’s knitwear; 19 CFR 102.21(c)(4) and (c) (5)

Dear Mr. Purcell:

This is in reply to your letter dated March 21, 2000, submitted on behalf of DNP Garments Lanka (Pvt) Ltd., Sri Lanka, requesting a classification and country of origin determination for two styles of women’s knitwear which will be imported into the United States. The samples will be retained for instructional purposes.

FACTS:

The subject merchandise consists of two samples of women’s knitted apparel. The first, Style 300 051 is a woman’s knitted pullover with long sleeves, an attached hood and a partial front opening which starts at the neck and has a zipper closure. The pullover features a single patch pocket with a flap closure which is found at the center front above the waist. There is also a functional drawstring which is tunneled under the hemmed bottom of the pullover, as well as a half moon patch of fabric on the inside at the rear neckline. The pullover has hemmed sleeves. The jersey knit fabric has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. Its fiber content is 100% cotton.

The second sample, Style 300 061, is a woman’s knitted pullover with a capped scoop neckline, a hemmed bottom and long, hemmed sleeves. The 1 x 1 rib knit fabric has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. There is a small arm pocket on the upper left sleeve and a decorative textile label sewn at the left side seam near the bottom. The fiber content is 100% cotton. You also submitted a second sample of this style in a partially constructed state. It consists of the front and back panels sewn only at the shoulder seams, not at the side seams. On this partial garment the sleeves are not attached yet.

The manufacturing operations for the two styles of women’s knitted pullover are as follows:

Each style is assembled in two foreign countries which you designate as “Country A” and “Country B”. You state that these designations represent neither Israel nor a NAFTA country.

For Style 300 051 (two options):

Option I

Country A
cut fabric into component panels
attach half-moon patch to rear panel
sew shoulder seams
sew zipper to front panel
sew hood to neckline

Country B
attach front pocket and pocket flap to front panel
attach sleeves to armholes
sew underarm seams and side seams
attach waistcord

Option II

Country A
cut fabric into component panels
attach half-moon patch to rear panel
sew zipper to front panel
sew shoulder seams
partially sew sleeves to body (not sewn under sleeves)

Country B
attach front pocket and pocket flap to front panel
sew seams under armholes and sew side seams
attach waistcord
sew hood to neckline

For Style 300 061 (one option)

Country A
cut fabric into component panels

- sew one shoulder seam

- cap neckline

- sew other shoulder seam

Country B
attach pocket to sleeves
sew sleeves to armholes
sew side seams

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the two women’s knitted pullovers, Styles 300 051 and 300 061, will be 6110.20.2075, 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, women’s. The rate of duty will be 18.2% ad valorem.

Both styles fall within textile category designation 339. 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

6110.20.2075 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

Section 102.21(e) states that the two pullovers, when not knit to shape and when each consists of two or more component parts, must be wholly assembled in a single country, territory or insular possession. Accordingly, as the two pullovers were each assembled in more than one country, they do not meet the tariff shift rule and therefore, 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 following operations involved with the production of Style 300 051 under Option I, create the essential garment and therefore, they constitute the most important assembly processes. These operations are the attaching of the half-moon patch to the rear panel; the sewing of the shoulder seams; the sewing of the zipper to the front panel; and the sewing of the hood to the neckline: all of which occur in Country A under Option I. Accordingly, the country of origin of the woman’s knitted pullover is Country A, for Option I.

In the case of the subject merchandise, the following operations in the production of Style 300 051 under Option II, create the essential garment and therefore, they constitute the most important assembly processes. These operations are the attaching of the half-moon patch to the rear panel; the sewing of the zipper to the front panel; the sewing of the shoulder seams; and the sewing of the sleeves to the body: all of which occur in Country A under Option II. Accordingly, the country of origin of the woman’s knitted pullover is Country A, for Option II.

Section 102.21 (c ) (5) provides the last multi-country rule. Section 102.21 (c ) (5) states: "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred". Accordingly, in the case of the pullover, Style 300 061, it is not possible to determine whether the most important assembly or manufacturing process occurs in country A or Country B. Therefore, we look to Section 102.21(c)(5) which states that the country in which an important assembly or manufacturing process last occurred will be the country of origin. Since the unfinished sample of Style 300 061, which is labeled “Country A before Country B”, shows the incompleted pullover sewn at the neckline and shoulder tops only (the side seams are not sewn and the sleeves are not attached), and since further significant assembly and manufacturing processes remain to be performed in Country B (the sewing of the side seams and the attaching of the sleeves), the last country in which important assembly or manufacturing processes occur is Country B. Therefore, the country of origin for the pullover, Style 300 061 is Country B.

HOLDING:

The country of origin of the woman’s knitted pullover, Style No. 300 051 is Country A, for Option I and Option II. Based upon international textile trade agreements products of Country A maybe subject to quota and the requirement of a visa.

The country of origin of the woman’s knitted pullover, Style No. 300 061 is Country B. Based upon international textile trade agreements products of Country B maybe subject to quota and the requirement of a visa.

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 Mike Crowley at 212-637-7077.

Sincerely,

Robert B. Swierupski
Director,

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